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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 in |
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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 351.10691 to read as follows: |
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Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that is bisected by U.S. Highway 290 and is located in a county |
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that: |
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(1) is adjacent to the county in which the State |
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Capitol is located; and |
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(2) has a population of at least 100,000 but not more |
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than 200,000. |
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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 revenue from the |
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municipal hotel occupancy tax for the construction and maintenance |
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of paths and trails. |
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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. |