Frank Bill Lets Wichita County Tax Hotel Rooms Up To 2%

The text as introduced · 412 words

89R9672 JBD-D

By: Frank
H.B. No. 3567

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 (jj) to read as follows:

(jj) The commissioners court of a county that has a

population of more than 125,000, borders the Red River, and has a

county seat with a population of more than 100,000 may impose a tax

as provided by Subsection (a). This subsection expires September

1, 2030.

SECTION 2. Section 352.003, Tax Code, is amended by adding

Subsection (ff) to read as follows:

(ff) The tax rate in a county authorized to impose the tax

under Section 352.002(jj) may not exceed two percent of the price

paid for a room in a hotel. This subsection expires September 1,

2030.

SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended

by adding Section 352.118 to read as follows:

Sec. 352.118. USE OF REVENUE: CERTAIN COUNTIES BORDERING

THE RED RIVER. (a) 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(jj) may

be used for:

(1) expenses, including promotion expenses, directly

related to a sporting event in which some of the participants are

tourists who increase economic activity at hotels and motels within

the county;

(2) construction, improvement, operation, and

maintenance of an amphitheater, park, or other similar public space

that serves to promote the arts and attract visitors and tourists to

the county;

(3) providing grants to art and cultural organizations

in the county that develop and promote events that attract visitors

and tourists to the county;

(4) funding local history museums that attract

tourists, including funding the expansion of offerings and

exhibits; and

(5) the hiring of one or more staff to manage the

efficient administration of the revenue from the tax, provided that

no more than 10 percent of the revenue is used for this purpose.

(b) This section expires September 1, 2030.

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.