By: Jetton (Senate Sponsor - Miles) H.B. No. 3453          (In the Senate - Received from the House May 3, 2023;   May 4, 2023, read first time and referred to Committee on Natural   Resources & Economic Development; May 19, 2023, reported   adversely, with favorable Committee Substitute by the following   vote:  Yeas 8, Nays 0; May 19, 2023, sent to printer.)Click here to see the committee vote     COMMITTEE SUBSTITUTE FOR H.B. No. 3453 By:  Miles     A BILL TO BE ENTITLED   AN ACT     relating to authorizing certain counties to impose a hotel   occupancy tax and the applicability and rates of that tax in certain   counties.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.002, Tax Code, is amended by adding   Subsection (ee) to read as follows:          (ee)  The commissioners court of a county that has a   population of 800,000 or more and is adjacent to a county with a   population of four million or more 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(ee) 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.  This Act takes effect September 1, 2023.     * * * * *