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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition and use of the municipal hotel occupancy |
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tax by certain eligible central municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001(7), Tax Code, is amended to read |
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as follows: |
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(7) "Eligible central municipality" means: |
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(A) a municipality with a population of more than |
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140,000 but less than 1.5 million that is located in a county with a |
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population of one million or more and that has adopted a capital |
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improvement plan for the expansion of an existing convention center |
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facility; or |
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(B) a municipality with a population of 250,000 |
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or more that is located wholly or partly on a barrier island that |
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borders the Gulf of Mexico and is located in a county with a |
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population of 300,000 or more. |
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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. |