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A BILL TO BE ENTITLED
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AN ACT
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relating to the rates of municipal and county hotel occupancy taxes |
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in certain municipalities and counties and the use of certain |
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revenue from those taxes; changing the rates of taxes. |
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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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Subsections (i-1) and (i-2) to read as follows: |
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(i-1) Notwithstanding Subsection (i), the tax rate in a |
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county authorized to impose the tax under Section 352.002(g) may |
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not exceed 2.75 percent of the price paid for a room in a hotel if: |
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(1) the convention and visitors bureau within the |
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county executes a preferred access facilities contract with a major |
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state university based in the county for the purpose of promoting |
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tourism in the county; |
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(2) the county allocates, for payments to the |
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university under the contract described by Subdivision (1) to be |
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used for the renovation of a stadium located in the county and owned |
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by the university, the portion of the revenue received by the county |
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that is derived from the application of the tax at a rate of more |
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than two percent of the price paid for a room in a hotel; and |
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(3) not more than 30 years have passed from the date |
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bonds were originally issued by the university to finance a stadium |
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renovation project for the stadium described by Subdivision (2). |
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(i-2) Subsection (i-1) and this subsection expire on the |
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date the county commissioners court certifies that all debt issued |
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or incurred by the university to finance or refinance the stadium |
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renovation project described by Subsection (i-1), including |
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interest and any costs relating to the debt, has been paid in full. |
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SECTION 2. Section 352.1034(b), Tax Code, is amended to |
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read as follows: |
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(b) The county must spend at least 20 [45] percent of the |
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revenue from the tax on marketing projects that directly promote |
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tourism, hotel, and convention activity. |
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SECTION 3. Section 351.0035, Tax Code, is repealed. |
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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. |