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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 hotel occupancy 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 352.003, Tax Code, is amended by adding |
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Subsection (q) to read as follows: |
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(q) Except as otherwise provided by this subsection, the tax |
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rate in a county authorized to impose the tax under Section |
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352.002(a)(13) may not exceed seven percent of the price paid for a |
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room in the hotel. If a municipality in the county imposes a tax |
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under Chapter 351, the county may impose the tax on a hotel to which |
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the municipal tax applies at a rate that, when added to the |
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municipal tax rate, does not exceed seven percent of the price paid |
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for a room in the hotel. |
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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. |