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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 to |
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clean and maintain rivers in certain municipalities located in |
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counties in a park and recreation district. |
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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 LOCATED IN COUNTIES IN A PARK AND RECREATION |
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DISTRICT. (a) 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 the amount of revenue derived from the |
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collection of taxes imposed under this chapter at a rate of two |
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percent and received from hotels located in a municipality with a |
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population of less than 100,000 located in a county in which a park |
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and recreation district has been created under Chapter 324, Local |
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Government Code; and |
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(2) issue to the municipality a warrant drawn on the |
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general revenue fund in the amount computed under Subdivision (1). |
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(b) A municipality that receives money under this section |
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may use the money only to clean and maintain rivers located within |
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the boundaries of the municipality. |
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SECTION 2. This Act takes effect October 1, 2007. |