HB4926 - Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.

  89R23772 JBD-F     By: Wharton H.B. No. 4926       A BILL TO BE ENTITLED   AN ACT   relating to authorizing certain counties to impose a hotel   occupancy tax and the use of revenue from that 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 with a population   of less than 100,000 that borders the Navasota River and in which an   annual renaissance festival is held may impose a tax as provided by   Subsection (a).          SECTION 2.  Section 352.003, Tax Code, is amended by adding   Subsection (gg) to read as follows:           (gg)     The tax rate in a county authorized to impose the tax   under Section 352.002(kk) may not exceed seven percent of the price   paid for a room in a hotel, except that the tax rate may not exceed   two percent of the price paid for a room in a hotel if the hotel is   located in:                 (1)     a municipality that imposes a tax under Chapter   351 applicable to the hotel; or                 (2)     the extraterritorial jurisdiction of a   municipality that imposes a tax under Section 351.0025 applicable   to the hotel.          SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended   by adding Section 352.119 to read as follows:           Sec.   352.119.     USE OF REVENUE: CERTAIN COUNTIES BORDERING   THE NAVASOTA RIVER.   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(kk) may   be used for:                 (1)     the construction, enlarging, equipping,   improvement, maintenance, repairing, and operation of a civic   center with an arena used for rodeos, livestock shows, or   agricultural expositions to enhance hotel activity and encourage   tourism;                 (2)     advertising and conducting solicitations and   promotional programs to attract tourists or convention delegates to   the county, any of which may be conducted by the county or through a   contract with a person or organization selected by the county; and                 (3)     encouraging, promoting, and improving historical   preservation and restoration efforts.          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.