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A BILL TO BE ENTITLED
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AN ACT
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relating to eligible coastal municipalities for purposes of the |
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municipal hotel occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001(3), Tax Code, is amended to read |
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as follows: |
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(3) "Eligible coastal municipality" means: |
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(A) a home-rule municipality that borders on the |
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Gulf of Mexico and has a population of less than 80,000; or |
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(B) a municipality that borders on the Gulf of |
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Mexico and has a population of less than 1,500. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |