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A BILL TO BE ENTITLED
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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 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 adding |
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Subsection (bb) to read as follows: |
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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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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (z) to read as follows: |
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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 Section 352.112 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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SECTION 4. This Act takes effect September 1, 2021. |