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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 |
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FLOWS. (a) This section applies only to a municipality located in |
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a county with a population of less than 50,000 through which the |
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Aransas River flows and that has a municipality with a population of |
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more than 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 up to 50 percent |
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of the hotel tax for a period of up to twelve years for the critical |
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water infrastructure to address a severe drought that would |
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directly impair area hotel activity. A municipality to which this |
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section applies may not reduce the amount of revenue that it uses |
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for a purpose described by Section 351.101 (a) (3) to an amount that |
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is less than the average amount of revenue used by the municipality |
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for that purpose during the 36-month period that precedes the |
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municipality's use of revenue under this subsection. |
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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 up to 20 percent of the revenue from a tax |
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imposed under this chapter to address certain transportation |
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infrastructure damage that is directly attributable to hotel |
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activity within 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. |