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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 be certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 352, Tax Code, is amended by adding |
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section 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. |
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(a) Other provisions of this Chapter notwithstanding, if a |
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National Park with more than 400,000 acres located within a County |
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described by subsection 352.002(a)(14) closes or if the National |
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Park's essential visitor operations are significantly curtailed |
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for more than three consecutive days due to a lack of federal |
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appropriation of funding or due to an emergency, the County may use |
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hotel occupancy tax revenues as follows during the closure of the |
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National Park: |
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(1) To provide for the supplemental collection of |
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waste, sanitation, and to protect the health, safety, and welfare |
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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 use of hotel tax revenue under this 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 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, 2019. |