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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of the hotel occupancy tax in certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (q), Section 352.003, Tax Code, is |
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amended to read as follows: |
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(q) Except as otherwise provided by this subsection, the tax |
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rate in a county authorized to impose the tax under Section |
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352.002(a)(13) may not exceed seven percent of the price paid for a |
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room in the hotel. The county shall impose the tax authorized under |
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Section 352.002(a)(13) at a rate that may not exceed two percent of |
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the price paid for a room in a hotel if the hotel is located in: |
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(1) a municipality that imposes a tax under Chapter |
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351 applicable to the hotel; or |
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(2) the extraterritorial jurisdiction of that |
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municipality and the municipality imposes a tax in that area under |
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Section 351.0025 applicable to the hotel [If a municipality in the
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county imposes a tax under Chapter 351, the county may impose the
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tax on a hotel to which the municipal tax applies at a rate that,
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when added to the municipal tax rate, does not exceed seven percent
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of the price paid for a room in 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. |