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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 county |
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hotel 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 (u) to read as follows: |
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(u) The commissioners court of a county that borders the Rio |
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Grande River and has a population of less than 6,000 and an area of |
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more than 2,500 square miles may impose a tax as provided by |
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Subsection (a). A tax imposed under this subsection does not apply |
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to a hotel located in a municipality that imposes a tax under |
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Chapter 351 applicable to the hotel. |
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SECTION 2. 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. |