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A BILL TO BE ENTITLED
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AN ACT
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relating to hotel occupancy taxes and livestock facility use taxes |
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for certain venue projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 334.254, Local Government Code, is |
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amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) Except as provided by Subsection (c) or (d), the tax |
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authorized by this subchapter may be imposed by a municipality or |
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county at any rate not to exceed two percent of the price paid for a |
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room in a hotel. |
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(d) A municipality with a population of more than 700,000 |
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located in a county with a population of more than one million that |
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is adjacent to a county with a population of more than two million |
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may impose the tax authorized by this subchapter at any rate not to |
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exceed three percent of the price paid for a room in a hotel. |
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SECTION 2. Section 334.255, Local Government Code, is |
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amended by adding Subsection (c) to read as follows: |
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(c) This section does not apply to a municipality described |
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by Section 334.254(d). |
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SECTION 3. Subchapter H, Chapter 334, Local Government |
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Code, is amended by adding Section 334.2551 to read as follows: |
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Sec. 334.2551. RATE INCREASE IN CERTAIN POPULOUS |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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described by Section 334.254(d). |
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(b) A municipality that has adopted a tax under this |
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subchapter at a rate of less than three percent may by ordinance |
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increase the rate of the tax to the maximum applicable rate if the |
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increase is approved by a majority of the registered voters of that |
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municipality voting at an election held for that purpose. |
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(c) The ballot for an election to increase the rate of the |
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tax shall be printed to permit voting for or against the |
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proposition: "The increase of the hotel occupancy tax for the |
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purpose of financing __________ (insert description of venue |
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project) to a maximum rate of ___________ percent (insert new |
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maximum applicable rate)." |
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SECTION 4. Section 334.401(1), Local Government Code, is |
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amended to read as follows: |
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(1) "Designated facility" means: |
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(A) an approved venue project a significant [the
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principal] use of which is for rodeos, livestock shows, equestrian |
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events, agricultural expositions, county fairs, or similar events; |
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and |
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(B) a facility containing livestock stalls or |
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pens located adjacent to the approved venue project. |
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SECTION 5. Section 334.403(b), Local Government Code, is |
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amended to read as follows: |
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(b) The municipality or county may impose the facility use |
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tax under this subchapter only at a designated facility that is or |
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includes an approved venue project. |
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SECTION 6. 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. |