| 1 | 1 | | H.B. No. 1324 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the municipal hotel occupancy tax imposed in certain |
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| 6 | 6 | | municipalities. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 351.001, Tax Code, is amended by adding |
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| 9 | 9 | | Subdivision (11) to read as follows: |
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| 10 | 10 | | (11) "Eligible barrier island coastal municipality" |
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| 11 | 11 | | means a municipality: |
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| 12 | 12 | | (A) that borders on the Gulf of Mexico; |
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| 13 | 13 | | (B) that is located wholly on a barrier island; |
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| 14 | 14 | | and |
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| 15 | 15 | | (C) the boundaries of which are within 30 miles |
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| 16 | 16 | | of the United Mexican States. |
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| 17 | 17 | | SECTION 2. Section 351.003, Tax Code, is amended by adding |
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| 18 | 18 | | Subsection (d) to read as follows: |
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| 19 | 19 | | (d) The rate in an eligible barrier island coastal |
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| 20 | 20 | | municipality may not exceed 8-1/2 percent of the price paid for a |
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| 21 | 21 | | room. |
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| 22 | 22 | | SECTION 3. Section 351.1055(a), Tax Code, is amended by |
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| 23 | 23 | | adding Subdivision (4) to read as follows: |
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| 24 | 24 | | (4) "Erosion response project" has the meaning |
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| 25 | 25 | | assigned by Section 33.601, Natural Resources Code. |
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| 26 | 26 | | SECTION 4. Section 351.1055, Tax Code, is amended by adding |
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| 27 | 27 | | Subsections (d) and (e) to read as follows: |
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| 28 | 28 | | (d) Notwithstanding any other provision of this chapter and |
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| 29 | 29 | | except as provided by Subsection (e), an eligible barrier island |
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| 30 | 30 | | coastal municipality shall use at least the amount of revenue |
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| 31 | 31 | | derived from the application of the tax at a rate of seven percent |
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| 32 | 32 | | of the cost of a room for the purposes authorized under Sections |
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| 33 | 33 | | 351.101(a)(1) and (3). |
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| 34 | 34 | | (e) An eligible barrier island coastal municipality that |
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| 35 | 35 | | imposes the tax at a rate equal to or greater than 7-1/2 percent of |
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| 36 | 36 | | the price paid for a room shall use at least the amount of revenue |
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| 37 | 37 | | derived from the application of the tax at a rate of one-half of one |
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| 38 | 38 | | percent of the cost of a room for erosion response projects. |
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| 39 | 39 | | SECTION 5. This Act takes effect immediately if it receives |
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| 40 | 40 | | a vote of two-thirds of all the members elected to each house, as |
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| 41 | 41 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 42 | 42 | | Act does not receive the vote necessary for immediate effect, this |
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| 43 | 43 | | Act takes effect September 1, 2009. |
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| 44 | 44 | | ______________________________ ______________________________ |
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| 45 | 45 | | President of the Senate Speaker of the House |
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| 46 | 46 | | I certify that H.B. No. 1324 was passed by the House on April |
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| 47 | 47 | | 30, 2009, by the following vote: Yeas 142, Nays 2, 1 present, not |
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| 48 | 48 | | voting. |
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| 49 | 49 | | ______________________________ |
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| 50 | 50 | | Chief Clerk of the House |
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| 51 | 51 | | I certify that H.B. No. 1324 was passed by the Senate on May |
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| 52 | 52 | | 19, 2009, by the following vote: Yeas 30, Nays 0. |
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| 53 | 53 | | ______________________________ |
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| 54 | 54 | | Secretary of the Senate |
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| 55 | 55 | | APPROVED: _____________________ |
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| 56 | 56 | | Date |
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| 57 | 57 | | _____________________ |
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| 58 | 58 | | Governor |
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