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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 and to the purposes for which that tax revenue may be |
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used. |
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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 (x) to read as follows: |
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(x) The commissioners court of a county that has a |
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population of less than 100,000 and that borders Lake Ray Roberts |
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may impose a 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 (u) to read as follows: |
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(u) The tax rate in a county authorized to impose the tax |
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under Section 352.002(x) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.113 to read as follows: |
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Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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LAKE RAY ROBERTS. In addition to the purposes authorized by this |
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chapter, the revenue from a tax imposed under this chapter by a |
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county authorized to impose the tax under Section 352.002(x) may be |
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used for any purpose described by Section 352.101(a). |
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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, 2017. |