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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. |
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(a) This section applies only to a municipality located in a |
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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 and |
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except as provided by Subsection (c), a municipality to which this |
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section applies may use not more than 50 percent of the revenue |
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derived from the municipal hotel occupancy tax to: |
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(1) pay for critical water utility infrastructure |
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repairs and improvements needed to address a severe drought that |
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affects hotel activity in the municipality; and |
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(2) pledge for the payment of and pay debt incurred for |
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a purpose described by Subdivision (1). |
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(c) A municipality to which this section applies may not, as |
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a result of spending under Subsection (b), reduce the amount of |
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municipal hotel occupancy tax revenue that the municipality spends |
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annually on advertising and promotion of the municipality to an |
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amount that is less than the average amount the municipality spent |
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for that purpose each year from 2010 to 2012. |
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(d) This section expires September 1, 2025. |
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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 not more than 20 percent of the revenue |
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from a tax imposed under this chapter for projects to repair |
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transportation infrastructure damage that is directly attributable |
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to hotel activity 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. |
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