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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of revenue from the state hotel tax for |
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certain purposes in certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 156, Tax Code, is amended |
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by adding Section 156.2513 to read as follows: |
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Sec. 156.2513. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that: |
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(1) has a population of less than 75,000; |
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(2) is located in a county in which a park and |
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recreation district has been created under Chapter 324, Local |
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Government Code; and |
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(3) in the fiscal year of the municipality preceding |
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the calendar year in which the municipality is to receive money |
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under this section, was visited by more than 175,000 people who |
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participated in recreational activities on state-owned rivers |
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located within the boundaries of the municipality. |
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(b) Not later than the last day of the month following a |
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calendar quarter, the comptroller shall: |
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(1) compute an amount equal to two percent of the |
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amount of revenue derived from the collection of taxes imposed |
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under this chapter received from hotels located in a municipality |
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to which this section applies; and |
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(2) issue to the municipality a warrant drawn on the |
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general revenue fund for an amount that is the lesser of: |
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(A) the amount computed under Subdivision (1); or |
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(B) the amount the municipality actually spent on |
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removing trash and litter in the state-owned rivers and their river |
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beds located within the boundaries of the municipality during the |
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calendar quarter. |
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(c) A municipality that receives money under this section |
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may use the money only to remove trash and litter in the state-owned |
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rivers and their river beds located within the boundaries of the |
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municipality. |
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(d) It is the responsibility of a municipality to furnish |
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the comptroller with documentation sufficient to establish: |
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(1) the number of tourist visitations required by |
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Subsection (a)(3); and |
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(2) the amount of money spent as described by |
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Subsection (b)(2)(B). |
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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 October 1, 2007. |