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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 (w) to read as follows: |
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(w) The commissioners court of a county with a population of |
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more than 65,000 that contains a portion of a national grassland may |
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impose a 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 (bb) to read as follows: |
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(bb) The tax rate in a county authorized to impose the tax |
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under Section 352.002(w) 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 352.115 to read as follows: |
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Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES CONTAINING |
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NATIONAL GRASSLAND. In addition to the purposes authorized by this |
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chapter, the revenue from a tax imposed under this chapter by a |
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county authorized to impose the tax under Section 352.002(w) may be |
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used for: |
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(1) the purposes described by Section 352.101(a); and |
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(2) historical preservation and restoration. |
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SECTION 4. This Act takes effect September 1, 2023. |