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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 351.10711 to read as follows: |
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Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, |
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ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that is the county seat of a county that has a population of more |
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than 10,000 and contains a portion of Mound Lake. |
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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 maintain, enhance, or upgrade a sports facility or field. |
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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. |