By: Springer S.B. No. 2345               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 (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).          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.          (1)  The tax may not be imposed on a hotel project described   in Section 351.102 that resides on a contiguous property in   more than one county.          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.  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 only for the development, construction,   maintenance, and improvement of multipurpose facilities to enhance   hotel activity and encourage tourism.          SECTION 4.  This Act takes effect September 1, 2023.