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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. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.10713 to read as follows: |
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Sec. 351.10713. ALLOCATION OF REVENUE FOR CONSTRUCTION, |
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EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND |
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FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies only |
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to a municipality that is the county seat of a county: |
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(1) that borders the Gulf of Mexico; and |
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(2) through which the Colorado River flows. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use all or any |
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portion of the revenue derived from the municipal hotel occupancy |
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tax to construct, expand, or operate recreational or sports |
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facilities and fields owned by the municipality for the purpose of |
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promoting tourism and the convention and hotel industry. |
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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, 2023. |