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A BILL TO BE ENTITLED
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AN ACT
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relating to the municipal hotel occupancy tax in certain |
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municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.101(n), Tax Code, is amended to read |
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as follows: |
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(n) In addition to other authorized uses, a municipality |
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that has a population of not more than 1,500 and is located in a |
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county that borders Arkansas and Louisiana may use revenue from the |
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municipal hotel occupancy tax for the promotion of tourism by the |
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enhancement and upgrading of an existing sports facility or field |
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as specified by Subsection (a)(7), provided that the requirements |
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of Subsection [Subsections] (a)(7)(A) [and (C)] and Section |
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351.1076 are met. |
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SECTION 2. Section 351.1066(a), Tax Code, is amended to |
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read as follows: |
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(a) This section applies only to: |
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(1) a municipality with a population of at least 3,500 |
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but less than 5,500 that is the county seat of a county with a |
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population of less than 50,000 that borders a county with a |
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population of more than 1.6 million; |
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(2) a municipality with a population of at least 2,900 |
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but less than 3,500 that is the county seat of a county with a |
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population of less than 22,000 that is bordered by the Trinity River |
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and includes a state park and a portion of a wildlife management |
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area; |
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(3) a municipality with a population of at least 7,500 |
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that is located in a county that borders the Pecos River and that |
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has a population of not more than 15,000; |
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(4) a municipality with a population of not more than |
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5,000 that is located in a county through which the Frio River flows |
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and an interstate highway crosses, and that has a population of at |
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least 15,000; [and] |
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(5) a municipality with a population of not less than |
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7,500 that is located in a county with a population of not less than |
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40,000 but less than 250,000 that is adjacent to a county with a |
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population of less than 750; and |
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(6) a municipality that has a population of not more |
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than 25,000, that contains a cultural heritage museum, and that is |
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located in a county that borders the United Mexican States and the |
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Gulf of Mexico. |
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SECTION 3. This Act takes effect September 1, 2019. |