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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax and the 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. Section 352.002, Tax Code, is amended by adding |
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Subsection (jj) to read as follows: |
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(jj) The commissioners court of a county that has a |
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population of more than 125,000, borders the Red River, and has a |
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county seat with a population of more than 100,000 may impose a tax |
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as provided by Subsection (a). This subsection expires September |
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1, 2030. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (ff) to read as follows: |
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(ff) The tax rate in a county authorized to impose the tax |
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under Section 352.002(jj) may not exceed two percent of the price |
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paid for a room in a hotel. This subsection expires September 1, |
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2030. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.118 to read as follows: |
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Sec. 352.118. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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THE RED RIVER. (a) In addition to the purposes authorized by this |
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chapter, the revenue from a tax imposed under this chapter by a |
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county authorized to impose the tax under Section 352.002(jj) may |
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be used for: |
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(1) expenses, including promotion expenses, directly |
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related to a sporting event in which some of the participants are |
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tourists who increase economic activity at hotels and motels within |
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the county; |
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(2) construction, improvement, operation, and |
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maintenance of an amphitheater, park, or other similar public space |
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that serves to promote the arts and attract visitors and tourists to |
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the county; |
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(3) providing grants to art and cultural organizations |
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in the county that develop and promote events that attract visitors |
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and tourists to the county; |
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(4) funding local history museums that attract |
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tourists, including funding the expansion of offerings and |
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exhibits; and |
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(5) the hiring of one or more staff to manage the |
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efficient administration of the revenue from the tax, provided that |
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no more than 10 percent of the revenue is used for this purpose. |
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(b) This section expires September 1, 2030. |
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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. |