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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy tax and the use of revenue from that tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (cc) to read as follows: |
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(cc) The commissioners court of a county with a population |
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of more than 57,000 and less than 65,000 and that is bordered by the |
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Neches and Trinity Rivers may impose a tax as provided by Subsection |
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(a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (aa) to read as follows: |
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(aa) The tax rate in a county authorized to impose the tax |
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under Section 352.002(cc) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Section 352.1037, Tax Code, is amended to read as |
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follows: |
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Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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NECHES AND TRINITY RIVERS. (a) The revenue from a tax imposed |
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under this chapter by a county authorized to impose the tax under |
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Section 352.002(o) may be used only to operate and maintain a |
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fairground in the county that has a substantial impact on tourism |
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and hotel activity. |
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(b) The revenue from a tax imposed under this chapter by a |
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county authorized to impose the tax under Section 352.002(cc) may |
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be used to repair and renovate a civic center owned by the county in |
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addition to the other purposes authorized by this chapter. |
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SECTION 4. This Act takes effect September 1, 2021. |