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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy tax for the maintenance, operation, and promotion of and |
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improved access to a coliseum in the county; authorizing a tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (q) to read as follows: |
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(q) The commissioners court of a county with a population of |
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less than 200,000 in which a minor league hockey team is or has been |
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located and in which a component institution of The University of |
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Texas System is located may impose a tax as provided by Subsection |
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(a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (r) to read as follows: |
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(r) The tax rate in a county authorized to impose the tax |
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under Section 352.002(q) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1038 to read as follows: |
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Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING |
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UNIVERSITIES. The revenue from a tax imposed under this chapter by |
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a county authorized to impose the tax under Section 352.002(q) may |
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be used only to: |
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(1) operate, maintain, and improve a coliseum in the |
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county; |
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(2) advertise and conduct solicitations and |
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promotional programs to attract visitors to the coliseum; and |
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(3) maintain and improve infrastructure in the county |
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to improve traffic flow to the coliseum. |
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SECTION 4. 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, 2013. |