89th Legislature, Regular Session
HB 1039
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.
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- Passed Senate
- To Governor
- Became Law
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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