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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy 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 (r) to read as follows: |
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(r) The commissioners court of a county with a population of |
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less than 50,000 through which the Aransas River flows and that has |
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a municipality with a population of more than 10,000 may impose a |
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tax as provided by Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (s) to read as follows: |
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(s) The county tax rate in a county authorized to impose the |
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tax under Section 352.002(r) may not exceed two percent of the price |
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paid for a room in a hotel if the hotel is located in a municipality |
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that imposes a tax under Chapter 351 applicable to that hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1039 to read as follows: |
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Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH |
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WHICH ARANSAS RIVER FLOWS. The revenue from a tax imposed under |
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this chapter by a county authorized to impose the tax under Section |
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352.002(r) may be used only to: |
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(1) operate, maintain, and improve a convention center |
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in the county; and |
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(2) advertise and conduct solicitations and |
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promotional programs to attract tourists and convention delegates |
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and registrants to the county. |
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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. |