HB1039 - Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain counties to impose a hotel occupancy tax; authorizing the imposition of a tax.

      By: Morales of Maverick H.B. No. 1039       A BILL TO BE ENTITLED   AN ACT   relating to the use of hotel occupancy tax revenue by certain   municipalities and the authority of certain counties to impose a   hotel occupancy tax; authorizing the imposition of a tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.002, Tax Code, is amended by adding   Subsection (kk) to read as follows:           (kk)     The commissioners court of a county that borders the   United Mexican States and contains a portion of the West Nueces   River may impose a tax as provided by Subsection (a). A tax imposed   under this subsection does not apply to a hotel located in a   municipality that imposes a tax under Chapter 351 applicable to the   hotel.          SECTION 2.  Section 351.1035, Tax Code, is repealed.          SECTION 3.  The change in law made by this Act applies only   to revenue collected on or after the effective date of this Act.   Revenue collected before the effective date of this Act is governed   by the law in effect when the revenue was collected, and the former   law is continued in effect for that purpose.          SECTION 4.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2025.