H.B. No. 3453         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.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 3453 was passed by the House on May 2,   2023, by the following vote:  Yeas 103, Nays 42, 2 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 3453 on May 26, 2023, by the following vote:  Yeas 116, Nays 26,   1 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 3453 was passed by the Senate, with   amendments, on May 24, 2023, by the following vote:  Yeas 25, Nays   5, 1 present, not voting.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor