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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of county hotel occupancy tax revenue by certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.1033, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-1) to |
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read as follows: |
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(a) Subject to Subsections [Subsection] (c) and (c-1), the |
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revenue from a tax imposed under this chapter by a county that |
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borders the Gulf of Mexico and that is authorized to impose the tax |
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by Section 352.002(a)(6) may be used only to: |
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(1) clean public beaches; |
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(2) acquire, furnish, or maintain facilities, |
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including parks, that enhance public access to beaches; |
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(3) provide and maintain public restrooms on or |
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adjacent to beaches or beach access facilities; |
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(4) provide and maintain litter containers on or |
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adjacent to beaches or beach access facilities; |
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(5) create, renovate, promote, and maintain parks |
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adjacent to bays, rivers, and other navigable waterways if the |
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county does not operate a public beach on the Gulf of Mexico; |
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(6) advertise and conduct solicitations and |
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promotional programs to attract tourists and convention delegates |
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or registrants to the county or its vicinity, any of which may be |
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conducted by the county or through contracts with persons or |
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organizations selected by the county; |
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(7) acquire a site for and construct, improve, |
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enlarge, equip, repair, operate, and maintain a visitor information |
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center; and |
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(8) encourage, promote, and improve historical |
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preservation and restoration efforts. |
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(c-1) In addition to the uses allowed by Subsection (a), a |
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county authorized to impose the tax by Section 352.002(a)(6) that |
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borders the United Mexican States may use all or any portion of the |
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revenue from the tax to construct, improve, repair, and maintain |
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infrastructure related to an international toll bridge, including: |
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(1) pedestrian walkways; |
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(2) street improvements; |
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(3) structural levees; and |
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(4) parking facilities underneath a hotel adjacent or |
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connected to the bridge. |
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(d) The limitation prescribed by Subsection (b) does not |
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apply to the use of revenue from a tax imposed under this chapter by |
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a county to which Subsection (c) or (c-1) applies. |
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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. |