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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of hotel occupancy tax revenue by 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, Tax Code, is amended by adding |
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Subsection (t) to read as follows: |
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(t) In addition to the purposes provided by Subsection (a), |
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a municipality with a population of more than 7,500 but less than |
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12,000 that has at least one hotel within 350 feet of a city park and |
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is wholly located in a county with a population of more than 1.8 |
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million but less than 2.3 million may use revenue from the hotel |
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occupancy tax to promote tourism and the convention and hotel |
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industry by constructing, operating, and maintaining a venue, as |
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defined by Section 334.001(4), Local Government Code, that is a |
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multiuse sports and entertainment facility located or to be located |
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in a city 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, 2021. |