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A BILL TO BE ENTITLED
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AN ACT
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relating to the hotel occupancy tax imposed by certain rural |
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counties and by municipalities located in those counties and to the |
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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. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1037 to read as follows: |
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Sec. 351.1037. ALLOCATION OF REVENUE FOR INFRASTRUCTURE IN |
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MUNICIPALITIES IN CERTAIN BORDER COUNTIES. (a) This section |
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applies only to a municipality that is located within a county |
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described by Section 352.115(b). |
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(b) Notwithstanding any other provision of this chapter, |
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revenue from a tax imposed under this chapter by a municipality |
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described by Subsection (a) may be used to plan, construct, and |
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maintain: |
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(1) transportation and water infrastructure located |
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in the municipality; and |
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(2) broadband infrastructure located in the |
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municipality. |
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SECTION 2. Section 352.002, Tax Code, is amended by |
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amending Subsection (u) and adding Subsection (ee) to read as |
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follows: |
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(u) The commissioners court of a county that borders the Rio |
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Grande River and has a population of less than 6,000 and an area of |
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more than 2,500 square miles may impose a tax as provided by |
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Subsection (a). [A tax imposed under this subsection does not apply |
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to a hotel located in a municipality that imposes a tax under |
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Chapter 351 applicable to the hotel.] |
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(ee) The commissioners court of a county that contains land |
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west of the Pecos River, that has a population of more than 1,000 |
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but less than 850,000, and that does not contain a national |
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recreation area may impose a tax as provided by Subsection (a). |
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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 IN CERTAIN COUNTIES WEST OF THE |
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PECOS RIVER. (a) Notwithstanding any other provision of this |
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chapter, the revenue from a tax imposed under this chapter by a |
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county described by Subsection (b) may be used to plan, construct, |
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and maintain: |
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(1) transportation and water infrastructure located |
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in the county; and |
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(2) broadband infrastructure in the county. |
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(b) This section applies only to a county that: |
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(1) contains land west of the Pecos River; |
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(2) has a population of more than 1,000 but less than |
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850,000; and |
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(3) does not contain a national recreation area. |
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SECTION 4. 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. |