HB2965 - Relating to the applicability of a hotel occupancy tax in and the use of hotel occupancy tax revenue by certain counties.

  89R12206 CJD-F     By: McLaughlin H.B. No. 2965       A BILL TO BE ENTITLED   AN ACT   relating to the applicability of a hotel occupancy tax in and the   use of hotel occupancy tax revenue by certain counties.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.002(d), Tax Code, is amended to read   as follows:          (d)  The tax imposed by a county authorized by Subsection   (a)(6), (8), (9), (10), (11), (14), (15), (16), (17), (19), (20),   (21), (23), or (29) to impose the tax does not apply to a hotel   located in a municipality that imposes a tax under Chapter 351   applicable to the hotel.  This subsection does not apply to:                (1)  a county authorized by Subsection (a)(6) to impose   the tax that:                      (A)  has a population of less than 50,000 and   adjoins the most populous county in this state; or                      (B)  has a population of more than 200,000 and   borders the Neches River; or                (2)  a county authorized by Subsection (a)(9) to impose   the tax that has a population of more than 11,000.          SECTION 2.  Section 352.110, Tax Code, is amended to read as   follows:          Sec. 352.110.  USE OF REVENUE; CERTAIN COUNTIES LOCATED   WHOLLY IN EDWARDS AQUIFER AUTHORITY.  A county authorized to impose   a tax by Section 352.002(a)(15) may use the revenue from the tax   only as follows:                (1)  75 percent of the revenue for the purposes   described by Section 351.101(a) and only in relation to   unincorporated areas of the county  [ promotion of tourism and   lodging ]; and                (2)  notwithstanding Section 352.1015, 25 percent of   the revenue for:                      (A)  the removal of trash and litter in the   state-owned rivers and riverbeds located within the boundaries of   the county; and                      (B)  the provision and maintenance of litter   containers on or adjacent to state-owned rivers and riverbeds   primarily used by lodging guests and located within the boundaries   of the county.          SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended   by adding Section 352.117 to read as follows:           Sec.   352.117.     USE OF REVENUE: CERTAIN COUNTIES THROUGH   WHICH THE FRIO RIVER FLOWS. (a) Subject to Subsection (b), in   addition to the purposes authorized by this chapter, the revenue   from a tax imposed under this chapter by a county authorized to   impose the tax under Section 352.002(a)(16) may be used for:                 (1)     the removal of trash and litter in the parts of   state-owned rivers and riverbeds located within the boundaries of   the county; and                 (2)     the provision and maintenance of litter containers   on or adjacent to parts of state-owned rivers and riverbeds that   are:                       (A)  primarily used by lodging guests; and                       (B)  located within the boundaries of the county.           (b)     A county to which this section applies shall spend 25   percent of the revenue derived in a fiscal year from the tax   authorized by this chapter for the purposes authorized under   Subsection (a).          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.