88R21354 CJD-D     By: Jetton H.B. No. 3453     Substitute the following for H.B. No. 3453:     By:  Button C.S.H.B. No. 3453       A BILL TO BE ENTITLED   AN ACT   relating to authorizing certain counties to impose a hotel   occupancy tax, the applicability and rates of that tax in certain   counties, 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 (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.  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(ee) may   be used to construct, maintain, and operate a multi-event sports   and entertainment venue that substantially increases regional   sporting events and related economic activity at hotels in the   county.          SECTION 4.  This Act takes effect September 1, 2023.