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A BILL TO BE ENTITLED
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AN ACT
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relating to the municipal hotel occupancy tax imposed in certain |
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municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001, Tax Code, is amended by adding |
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Subdivision (11) to read as follows: |
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(11) "Eligible barrier island coastal municipality" |
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means a municipality: |
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(A) that borders on the Gulf of Mexico; |
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(B) that is located wholly on a barrier island; |
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and |
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(C) the boundaries of which are within 30 miles |
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of the United Mexican States. |
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SECTION 2. Section 351.003, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The rate in an eligible barrier island coastal |
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municipality may not exceed 8-1/2 percent of the price paid for a |
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room. |
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SECTION 3. Section 351.1055(a), Tax Code, is amended by |
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adding Subdivision (4) to read as follows: |
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(4) "Erosion response project" has the meaning |
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assigned by Section 33.601, Natural Resources Code. |
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SECTION 4. Section 351.1055, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) Notwithstanding any other provision of this chapter and |
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except as provided by Subsection (e), an eligible barrier island |
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coastal municipality shall use at least the amount of revenue |
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derived from the application of the tax at a rate of seven percent |
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of the cost of a room for the purposes authorized under Sections |
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351.101(a)(1) and (3). |
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(e) An eligible barrier island coastal municipality that |
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imposes the tax at a rate equal to or greater than 7-1/2 percent of |
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the price paid for a room shall use at least the amount of revenue |
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derived from the application of the tax at a rate of one-half of one |
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percent of the cost of a room for erosion response projects. |
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SECTION 5. 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, 2009. |