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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. Section 351.101, Tax Code, is amended by adding |
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Subsection (s) to read as follows: |
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(s) In addition to other authorized uses, a municipality |
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that has a population of 70,000 or more but less than 90,000 and is |
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located in two counties, one of which has a population of four |
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million or more and the other of which has a population of less than |
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50,000, may use revenue from the municipal hotel occupancy tax for |
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the promotion of tourism by the enhancement and upgrading of an |
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existing sports facility or field as specified by Subsection |
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(a)(7), provided that the requirements of Subsections (a)(7)(A) and |
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(C) and Section 351.1076 are met. |
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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. |