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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax, the applicability and rates of that tax in certain |
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counties, and the use of revenue from that tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by |
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amending Subsection (d) and adding Subsections (bb) and (dd) to |
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read as follows: |
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(d) The tax imposed by a county authorized by Subsection |
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(a)(6) [(a)(4), (6)], (8), (9), (10), (11), (14), (15), (17), (19), |
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(20), (21), (23), or (29) to impose the tax does not apply to a hotel |
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located in a municipality that imposes a tax under Chapter 351 |
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applicable to the hotel. This subsection does not apply to: |
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(1) a county authorized by Subsection (a)(6) to impose |
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the tax that: |
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(A) has a population of less than 40,000 and |
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adjoins the most populous county in this state; or |
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(B) has a population of more than 200,000 and |
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borders the Neches River; or |
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(2) a county authorized by Subsection (a)(9) to impose |
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the tax that has a population of more than 9,000. |
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(bb) The commissioners court of a county with a population |
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of less than 60,000 in which an annual strawberry festival is held |
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in a location that is not the county seat of the county may impose a |
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tax as provided by Subsection (a). |
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(dd) The commissioners court of a county with a population |
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of not more than 40,000 that borders the Red River and includes a |
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wildlife management area may impose a tax as provided by Subsection |
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(a). A tax imposed under this subsection does not apply to a hotel |
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located in a municipality that imposes a tax under Chapter 351 |
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applicable to the hotel. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsections (y) and (z) to read as follows: |
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(y) The tax rate in a county authorized to impose the tax |
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under Section 352.002(a)(4) may not exceed two percent of the price |
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paid for a room in a hotel. |
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(z) The tax rate in a county authorized to impose the tax |
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under Section 352.002(bb) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Sections 352.112 and 352.114 to read as follows: |
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Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN |
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ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under |
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this chapter by a county authorized to impose the tax under Section |
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352.002(bb) may be used only for the construction, enlarging, |
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equipping, improvement, maintenance, repairing, and operation of a |
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civic center with an arena used for rodeos, livestock shows, and |
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agricultural expositions to substantially enhance hotel activity |
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and encourage tourism. |
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Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING |
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AN INDIAN RESERVATION. (a) In addition to the purposes authorized |
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by this chapter, the revenue from a tax imposed under this chapter |
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by a county authorized to impose the tax under Section |
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352.002(a)(4) may be used to make repairs and improvements to the |
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county airport or to provide reimbursement for repairs and |
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improvements to the airport. |
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(b) A county to which this section applies may not use |
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revenue from a tax imposed under this chapter for a purpose |
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described by Subsection (a) in a total amount that would exceed the |
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amount of hotel revenue in the county that is likely to be |
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reasonably attributable to guests traveling through the airport |
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during the 15-year period beginning on the date the county first |
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uses the tax revenue for that purpose. |
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(c) A county to which this section applies may not use |
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revenue from a tax imposed under this chapter for a purpose |
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described by Subsection (a) after the 10th anniversary of the date |
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the county first uses the revenue for that purpose. |
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SECTION 4. This Act takes effect September 1, 2021. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 696 passed the Senate on |
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April 29, 2021, by the following vote: Yeas 27, Nays 3, one |
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present not voting; May 25, 2021, Senate refused to concur in House |
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amendments and requested appointment of Conference Committee; |
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May 27, 2021, House granted request of the Senate; May 30, 2021, |
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Senate adopted Conference Committee Report by the following |
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vote: Yeas 26, Nays 4, one present not voting. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 696 passed the House, with |
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amendments, on May 13, 2021, by the following vote: Yeas 93, |
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Nays 52, one present not voting; May 27, 2021, House granted |
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request of the Senate for appointment of Conference Committee; |
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May 30, 2021, House adopted Conference Committee Report by the |
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following vote: Yeas 83, Nays 57, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |