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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition and rate of the county hotel occupancy |
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tax in certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (m) to read as follows: |
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(m) A tax imposed by a county that borders the United |
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Mexican States and in which there is located a national park of more |
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than 400,000 acres does not apply to a hotel located in a |
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municipality that imposes a tax under Chapter 351 applicable to the |
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hotel. |
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SECTION 2. Section 352.003(d), Tax Code, is amended to read |
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as follows: |
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(d) The tax rate in a county that borders the United Mexican |
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States and in which there is located a national park of more than |
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400,000 acres [authorized to impose the tax under Section
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352.002(a)(12)] may not exceed seven [three] percent of the price |
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paid for a room in a hotel. |
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SECTION 3. 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. |