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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 and to the use of certain revenue from that tax. |
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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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Subsection (f) to read as follows: |
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(f) The rate in a municipality with a population of more |
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than 32,000 but less than 40,000 that is located in a county with a |
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population of more than 80,000 and is home to a forestry museum |
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featuring collections related to the forest industry may not exceed |
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nine percent of the price paid for a room. |
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SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1075 to read as follows: |
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Sec. 351.1075. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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with a population of more than 32,000 but less than 40,000 that is |
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located in a county with a population of more than 80,000 and is |
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home to a forestry museum featuring collections related to the |
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forest industry. |
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(b) Notwithstanding Section 351.101, a municipality to |
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which this section applies shall use the amount of revenue from the |
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tax that is derived from the application of the tax at a rate of more |
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than seven percent of the price paid for a room only for the |
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promotion of tourism in the municipality and the operation of a |
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convention center located in the municipality. |
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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. |