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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, the applicability and rates of that tax in certain |
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counties, 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 (ee) to read as follows: |
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(ee) The commissioners court of a county that has a |
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population of 800,000 or more and is adjacent to a county with a |
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population of four million or more may impose a tax as provided by |
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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(ee) may not exceed seven percent of the price |
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paid for a room in a hotel, except that the tax rate may not exceed |
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two percent of the price paid for a room in a hotel if the hotel is |
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located in: |
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(1) a municipality that imposes a tax under Chapter |
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351 applicable to the hotel; or |
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(2) the extraterritorial jurisdiction of a |
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municipality that imposes a tax under Section 351.0025 applicable |
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to the 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 ADJACENT TO |
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POPULOUS COUNTIES. 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(ee) may |
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be used to construct, maintain, and operate a multi-event sports |
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and entertainment venue that substantially increases regional |
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sporting events and related economic activity at hotels in the |
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county. |
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SECTION 4. This Act takes effect September 1, 2023. |