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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue by |
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certain municipalities. |
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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 351.1079 to read as follows: |
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Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES |
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AND FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies |
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only to a municipality that has a population of at least 6,000 and |
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that is the county seat of a county that: |
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(1) borders the State of Louisiana; |
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(2) is bisected by a United States highway; and |
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(3) has a population of 75,000 or less. |
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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 all or any |
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portion of the revenue derived from the municipal hotel occupancy |
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tax to construct, improve, maintain, and operate sports facilities |
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and fields for the purpose of promoting tourism and the convention |
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and hotel industry. |
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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, 2017. |