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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority to impose a county hotel occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002 (d) is amended to read as |
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follows: (d) The tax imposed by a county authorized by Subsection |
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(a)(4), (6), (8), (9), (10), (11), (12), (14), (17), (19), (20), |
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(21), or (23) to impose the tax does not apply to a hotel located in |
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a municipality that imposes a tax under Chapter 351 applicable to |
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the hotel. |
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SECTION 2: 352.003 (d) , Tax Code, is amended to read as follows: |
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(d) The tax rate in a county that borders the United Mexican States |
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and in which there is located a national park of more than 400,000 |
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acres authorized to impose the tax under Section 352.002 (a)(12) |
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may not exceed three seven percent of the price paid for a room in a |
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hotel. |
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SECTION 3. This Act takes effect immediately if it receives a vote |
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of two-thirds of all the members elected to each house, as provided |
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by Section 39, Article III, Texas Constitution. If this Act does |
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not receive the vote necessary for immediate effect, this Act takes |
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effect September 1, 2009. |