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A BILL TO BE ENTITLED
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AN ACT
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relating to use of hotel occupancy tax by certain counties. |
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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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Subsections (v) and (w) to read as follows: |
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(v) The commissioners court of a county with a population of |
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not more than 25,000 that borders a county in which the State |
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Capitol is located may impose a tax as provided by Subsection (a). |
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(w) The commissioners court of a county that has a |
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population of more than 53,000 and less than 78,000 that is adjacent |
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to a county with a population of more than 200,000 and less than |
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230,000 may impose a tax as provided by Subsection (a). |
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SECTION 2. Section 352.003(n), Tax Code, is amended to read |
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as follows: |
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(n) The tax rate in a county authorized to impose the tax |
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under Section 352.002(o) or (w) may not exceed two percent of the |
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price 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 352.112 to read as follows: |
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Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under |
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this chapter by a county authorized to impose the tax under Section |
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352.002(w) may be used only to operate and maintain an exposition |
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center in the county that has a substantial impact on tourism and |
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hotel activity. |
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SECTION 4. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding S |
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ection 352.114 to read as follows: |
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Sec. 352.114. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER |
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MEXICO AND CONTAIN A NATIONAL PARK. (a) Other provisions of this |
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chapter notwithstanding, if a national park with more than 400,000 |
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acres located within a county described by Subsection |
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352.002(a)(14) closes or if the national park's essential visitor |
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operations are significantly curtailed for more than three |
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consecutive days due to a lack of federal appropriation of funding |
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or due to an emergency, the county may use hotel occupancy tax |
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revenues as follows during the closure of the national park: |
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(1) to provide for the supplemental collection of |
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waste and sanitation, and to protect the health, safety, and |
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welfare of park visitors; and |
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(2) to provide supplemental guidance and interpretive |
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services for park visitors. |
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(b) The county may not continue to expend revenue for |
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purposes authorized by this section if the national park is closed |
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more than 60 days in that fiscal year. |
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(c) The county may enter into an agreement with a federal |
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agency to facilitate the use of hotel tax revenue under this |
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section. |
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(d) The county may not use hotel tax revenue under this |
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section in an amount that exceeds annual area hotel revenue |
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attributable to visitors to the national park. |
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SECTION 5. 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, 2019. |