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Senate Bill 412 |
Senate Author: Seliger |
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Effective: 5-18-13 |
House Sponsor: Lewis |
Senate Bill 412 amends the Tax Code to authorize the commissioners court of a county with a population of less than 200,000 in which a minor league hockey team is or has been located and in which a component institution of The University of Texas System is located to impose a hotel occupancy tax, with the rate capped at two percent of the price paid for a hotel room. The bill restricts the use of revenue from the tax to operating, maintaining, and improving a coliseum in the county and to advertising and conducting solicitations and promotional programs to attract visitors to the coliseum.