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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue in |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1066 to read as follows: |
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Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to: |
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(1) a municipality with a population of at least 3,500 |
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but less than 5,500 that is the county seat of a county with a |
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population of less than 50,000 that borders a county with a |
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population of more than 1.6 million; and |
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(2) a municipality with a population of at least 2,900 |
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but less than 3,500 that is the county seat of a county with a |
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population of less than 22,000 that is bordered by the Trinity River |
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and includes a state park and a portion of a wildlife management |
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area. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use all or any |
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portion of the revenue derived from the municipal hotel occupancy |
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tax for: |
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(1) a business recruitment project to substantially |
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enhance hotel activity and encourage tourism; and |
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(2) if requested and approved by a majority of the |
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hotel owners or managers in the municipality, the construction, |
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enlarging, equipping, improvement, maintenance, repairing and |
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operation of a recreational facility to substantially enhance hotel |
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activity and encourage tourism. |
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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, 2011. |