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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 (u) to read as follows: |
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(u) In addition to other authorized uses, a municipality |
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that has a population of less than 20,000, is bisected by Interstate |
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20, and is located in a county with a population of more than 1.8 |
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million that is adjacent to a county with a population of more than |
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2.2 million may use revenue from the municipal hotel occupancy tax |
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for the construction of: |
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(1) improvements to municipal parks; and |
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(2) municipal trails and sidewalks that connect |
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municipal parks to lodging establishments, tourist attractions, |
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and related public facilities. |
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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. |