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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of hotel occupancy tax revenue by certain |
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municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.101, Tax Code, is amended by adding |
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Subsection (q) to read as follows: |
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(q) In addition to the purposes provided by Subsections (a) |
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and (e), a municipality described by Section 351.102(e)(13) may use |
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revenue from the hotel occupancy tax for the promotion of tourism. |
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SECTION 2. Sections 351.102(e) and (g), Tax Code, are |
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amended to read as follows: |
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(e) In addition to the municipalities described by |
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Subsection (b), that subsection also applies to: |
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(1) a municipality with a population of at least |
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15,000 but not more than 21,000 that: |
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(A) is wholly located in a county with a |
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population of more than 300,000 but not more than 425,000; |
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(B) is located in a county adjacent to a county |
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with a population of over 4,000,000; and |
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(C) has its city hall located not more than |
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twenty miles from a cruise port in Texas. |
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(g) A municipality to which this section applies may not |
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receive or pledge revenue or funds under Subsection (b) or (c) for a |
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hotel project unless the municipality enters into an agreement with |
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a person for the development of the hotel project before September |
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1, 2023 [2021]. |
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SECTION 3. 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. |