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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of eligible central municipality for |
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purposes of the municipal hotel occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001(7), Tax Code, is amended to read |
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as follows: |
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(7) "Eligible central municipality" means: |
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(A) a municipality with a population of more than |
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140,000 but less than 1.5 million that is located in a county with a |
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population of one million or more and that has adopted a capital |
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improvement plan for the construction or expansion of a convention |
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center facility; |
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(B) a municipality with a population of 250,000 |
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or more that: |
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(i) is located wholly or partly on a barrier |
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island that borders the Gulf of Mexico; |
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(ii) is located in a county with a |
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population of 300,000 or more; and |
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(iii) has adopted a capital improvement |
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plan to expand an existing convention center facility; |
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(C) a municipality with a population of 116,000 |
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or more that: |
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(i) is located in two counties both of which |
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have a population of 660,000 or more; and |
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(ii) has adopted a capital improvement plan |
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for the construction or expansion of a convention center facility; |
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(D) a municipality with a population of less than |
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50,000 that contains: |
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(i) a general academic teaching institution |
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that is not a component institution of a university system, as those |
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terms are defined by Section 61.003, Education Code; or |
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(ii) a historically black college or |
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university that is identified by the United States Department of |
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Education and is accredited by a nationally recognized accrediting |
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agency or association; or |
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(E) a municipality with a population of 640,000 |
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or more that: |
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(i) is located on an international border; |
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and |
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(ii) has adopted a capital improvement plan |
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for the construction or expansion of a convention center facility. |
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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. |