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House Bill 1324 |
House Author: Rios Ybarra |
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Effective: 6-19-09 |
Senate Sponsor: Lucio |
House Bill 1324 amends the Tax Code to increase, from no more than seven to no more than eight and one-half percent, the maximum rate of the municipal hotel occupancy tax in a municipality that borders on the Gulf of Mexico, is located wholly on a barrier island, and has boundaries within 30 miles of Mexico. The bill requires such a municipality to use at least the amount of revenue derived from the application of the tax at a rate of seven percent for the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities or visitor information centers, or both, and for advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity. If the municipality imposes the tax at a rate equal to or greater than seven and one-half percent, it must use at least the amount of revenue derived from the application of the tax at a rate of one-half of one percent for erosion response projects.