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A BILL TO BE ENTITLED
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AN ACT
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relating to the purposes for which certain counties may use county |
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hotel occupancy tax revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.110, Tax Code, is amended to read as |
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follows: |
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Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED |
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WHOLLY IN EDWARDS AQUIFER AUTHORITY. (a) A county authorized to |
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impose a tax by Section 352.002(a)(15) may use the revenue from a |
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[the] tax imposed under this chapter [only as follows]: |
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(1) [75 percent of the revenue] for the promotion of |
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tourism and lodging; [and] |
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(2) for a convention center facility; and |
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(3) notwithstanding Section 352.1015, [25 percent of |
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the revenue] for: |
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(A) the removal of trash and litter in the |
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state-owned rivers and riverbeds located within the boundaries of |
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the county; [and] |
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(B) the provision and maintenance of litter |
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containers on or adjacent to state-owned rivers and riverbeds |
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primarily used by lodging guests and located within the boundaries |
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of the county; and |
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(C) the payment of costs associated with a |
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contract with a person for the provision of security personnel for |
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events and activities directly related to tourism activity |
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occurring along and adjacent to state-owned rivers and riverbeds |
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that are primarily used by lodging guests and located within the |
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boundaries of the county. |
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(b) A county to which this section applies may not: |
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(1) use more than: |
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(A) 25 percent of the annual revenue from a tax |
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imposed under this chapter for a purpose described by Subsection |
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(a)(3); or |
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(B) 18 percent of the annual revenue from a tax |
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imposed under this chapter for the purpose described by Subsection |
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(a)(3)(C); or |
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(2) use revenue from a tax imposed under this chapter |
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for costs associated with law enforcement other than those |
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described by Subsection (a)(3)(C). |
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(c) If a county to which this section applies uses revenue |
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derived from a tax imposed under this chapter for a purpose |
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described by Subsection (a)(3)(C), the county shall: |
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(1) determine the amount of annual revenue the county |
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receives from any applicable permit, license, or similar fee |
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collected by the county for the use of county resources that are |
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directly related to the events and activities described by |
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Subsection (a)(3)(C); and |
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(2) apply the revenue described by Subdivision (1) to |
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the cost of providing security staffing for the events and |
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activities described by Subsection (a)(3)(C). |
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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. |