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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 351.1069 to read as follows: |
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Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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described by Section 351.1066(a)(6). |
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(b) Notwithstanding any other provision of this chapter and |
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in addition to other authorized uses, a municipality to which this |
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section applies may use all or any portion of the revenue from the |
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municipal hotel occupancy tax for: |
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(1) the construction and maintenance of a sports |
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facility; or |
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(2) the purchase or conversion of a building to serve |
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as a city hall and visitor center. |
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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, 2021. |