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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of the municipal hotel occupancy tax 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 351.003, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) The rate in a home rule municipality originally |
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chartered in or after 1938 that is home to a major state university |
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and in a county bordered by the Brazos and Navasota Rivers may not |
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exceed seven and three-quarter percent of the price paid for a room. |
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(e) A municipality under subsection (d) shall use at least |
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the amount of revenue derived from the application of the tax at a |
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rate that is greater than seven percent of the cost of a room for the |
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purpose of construction of a convention center and may not raise its |
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hotel tax above seven percent until the municipality has executed a |
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contract for construction of the convention center. |
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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 September 1, 2009. |