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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 and the authority of certain counties to impose a |
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hotel occupancy tax; authorizing the imposition of a 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 (kk) to read as follows: |
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(kk) The commissioners court of a county that borders the |
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United Mexican States and contains a portion of the West Nueces |
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River may impose a tax as provided by Subsection (a). A tax imposed |
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under this subsection does not apply to a hotel located in a |
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municipality that imposes a tax under Chapter 351 applicable to the |
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hotel. |
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SECTION 2. Section 351.1035, Tax Code, is repealed. |
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SECTION 3. The change in law made by this Act applies only |
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to revenue collected on or after the effective date of this Act. |
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Revenue collected before the effective date of this Act is governed |
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by the law in effect when the revenue was collected, and the former |
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law is continued in effect for that purpose. |
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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, 2025. |