88R20947 CJD-F
 
  By: Vasut H.B. No. 4494
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to eligible coastal municipalities for purposes of the
  municipal hotel occupancy tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.001(3), Tax Code, is amended to read
  as follows:
               (3)  "Eligible coastal municipality" means:
                     (A) a home-rule municipality that borders on the
  Gulf of Mexico and has a population of less than 80,000; or
                     (B)  a municipality that borders on the Gulf of
  Mexico and has a population of less than 1,500.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2023.