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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of hotel occupancy tax revenue in certain |
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municipalities and counties. |
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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 351.1067 to read as follows: |
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Sec. 351.1067. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES IN COUNTIES THROUGH WHICH ARANSAS RIVER FLOWS. (a) |
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This section applies only to a municipality located in a county with |
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a population of less than 50,000 through which the Aransas River |
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flows and that has a municipality with a population of more than |
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10,000. |
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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 projects to maintain and improve critical infrastructure in |
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the municipality. |
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SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1041 to read as follows: |
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Sec. 352.1041. USE OF REVENUE: CERTAIN COUNTIES THROUGH |
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WHICH ARANSAS RIVER FLOWS. Notwithstanding any other provision of |
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this chapter, a county with a population of less than 50,000 through |
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which the Aransas River flows and that has a municipality with a |
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population of more than 10,000 and is authorized to impose a tax |
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under this chapter may use all or any portion of the revenue from a |
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tax imposed under this chapter for projects to maintain and improve |
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critical infrastructure in the county. |
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SECTION 3. 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. |