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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of a hotel occupancy tax in and the |
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use of hotel occupancy tax revenue by certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002(d), Tax Code, is amended to read |
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as follows: |
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(d) The tax imposed by a county authorized by Subsection |
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(a)(6), (8), (9), (10), (11), (14), (15), (16), (17), (19), (20), |
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(21), (23), or (29) to impose the tax does not apply to a hotel |
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located in a municipality that imposes a tax under Chapter 351 |
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applicable to the hotel. This subsection does not apply to: |
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(1) a county authorized by Subsection (a)(6) to impose |
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the tax that: |
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(A) has a population of less than 50,000 and |
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adjoins the most populous county in this state; or |
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(B) has a population of more than 200,000 and |
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borders the Neches River; or |
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(2) a county authorized by Subsection (a)(9) to impose |
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the tax that has a population of more than 11,000. |
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SECTION 2. Section 352.110, Tax Code, is amended to read as |
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follows: |
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Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED |
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WHOLLY IN EDWARDS AQUIFER AUTHORITY. A county authorized to impose |
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a tax by Section 352.002(a)(15) may use the revenue from the tax |
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only as follows: |
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(1) 75 percent of the revenue for the purposes |
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described by Section 351.101(a) and only in relation to |
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unincorporated areas of the county [promotion of tourism and |
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lodging]; and |
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(2) notwithstanding Section 352.1015, 25 percent of |
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the revenue for: |
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(A) the removal of trash and litter in the |
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state-owned rivers and riverbeds located within the boundaries of |
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the county; and |
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(B) the provision and maintenance of litter |
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containers on or adjacent to state-owned rivers and riverbeds |
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primarily used by lodging guests and located within the boundaries |
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of the county. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.117 to read as follows: |
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Sec. 352.117. USE OF REVENUE: CERTAIN COUNTIES THROUGH |
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WHICH THE FRIO RIVER FLOWS. (a) Subject to Subsection (b), in |
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addition to the purposes authorized by this chapter, the revenue |
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from a tax imposed under this chapter by a county authorized to |
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impose the tax under Section 352.002(a)(16) may be used for: |
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(1) the removal of trash and litter in the parts of |
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state-owned rivers and riverbeds located within the boundaries of |
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the county; and |
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(2) the provision and maintenance of litter containers |
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on or adjacent to parts of state-owned rivers and riverbeds that |
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are: |
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(A) primarily used by lodging guests; and |
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(B) located within the boundaries of the county. |
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(b) A county to which this section applies shall spend 25 |
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percent of the revenue derived in a fiscal year from the tax |
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authorized by this chapter for the purposes authorized under |
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Subsection (a). |
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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. |