82R5423 MXM-F
By: Hinojosa S.B. No. 977
A BILL TO BE ENTITLED
AN ACT
relating to the imposition and use of the municipal hotel occupancy
tax by certain eligible central municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.001(7), Tax Code, is amended to read
as follows:
(7) "Eligible central municipality" means:
(A) a municipality with a population of more than
140,000 but less than 1.5 million that is located in a county with a
population of one million or more and that has adopted a capital
improvement plan for the expansion of an existing convention center
facility; or
(B) a municipality with a population of 250,000
or more that:
(i) is located wholly or partly on a barrier
island that borders the Gulf of Mexico;
(ii) is located in a county with a
population of 300,000 or more; and
(iii) has adopted a capital improvement
plan to expand an existing convention center facility.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.