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A BILL TO BE ENTITLED
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AN ACT
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Relating to the portion of the municipal hotel occupancy tax |
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revenue collected in certain cities that can be utilized to promote |
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the arts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (c), Section 351.103, Tax Code, is |
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amended to read as follows: |
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(c) Not more than 15 percent of the hotel occupancy tax |
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revenue collected by a municipality, other than a municipality |
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having a population of (i) at least 750,000 but less than 1,000,000 |
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or (ii) more than 1.6 million, or the amount of tax received by the |
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municipality at the rate of one percent of the cost of a room, |
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whichever is greater, may be used for the purposes provided by |
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Section 351.101(a)(4). Not more than 19.30 percent of the hotel |
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occupancy tax revenue collected by a municipality having a |
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population of (i) at least 750,000 but less than 1,000,000 or (ii) |
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more than 1.6 million, or the amount of tax received by the |
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municipality at the rate of one percent of the cost of a room, |
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whichever is greater, may be used for the purposes provided by |
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Section 351.101(a)(4). Not more than 15 percent of the hotel |
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occupancy tax revenue collected by a municipality having a |
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population of more than 125,000 may be used for the purposes |
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provided by Section 351.101(a)(5). |
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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. |