H.B. No. 5105         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 (v) to read as follows:          (v)  The commissioners court of a county with a population of   more than 650,000 that is adjacent to two counties, each having a   population of more than 1.8 million, may impose a tax as provided by   Subsection (a). A tax imposed under this subsection does not apply   to a hotel that is located on contiguous property in more than one   county.          SECTION 2.  Section 352.003, Tax Code, is amended by adding   Subsection (bb) to read as follows:          (bb)  The tax rate in a county authorized to impose the tax   under Section 352.002(v) may not exceed two percent of the price   paid for a room in a hotel.          SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended   by adding Section 352.115 to read as follows:          Sec. 352.115.  USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO   POPULOUS COUNTIES. 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(v) may be   used for the purposes described by Section 352.112.          SECTION 4.  This Act takes effect September 1, 2023.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 5105 was passed by the House on May   12, 2023, by the following vote:  Yeas 101, Nays 39, 2 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 5105 on May 26, 2023, by the following vote:  Yeas 113, Nays 29,   1 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 5105 was passed by the Senate, with   amendments, on May 24, 2023, by the following vote:  Yeas 28, Nays   3.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor