| 2 | 5 | | |
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| 3 | 6 | | |
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| 4 | 7 | | A BILL TO BE ENTITLED |
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| 5 | 8 | | AN ACT |
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| 6 | 9 | | relating to the use of municipal hotel occupancy tax revenue by |
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| 7 | 10 | | certain municipalities. |
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| 8 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 12 | | SECTION 1. Section 351.10692, Tax Code, is amended by |
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| 10 | 13 | | amending Subsections (a) and (c) and adding Subsection (e) to read |
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| 11 | 14 | | as follows: |
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| 12 | 15 | | (a) This section applies only to a municipality that is |
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| 13 | 16 | | [with a population of less than 2,000] located in a county that: |
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| 14 | 17 | | (1) is adjacent to the county in which the State |
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| 15 | 18 | | Capitol is located; and |
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| 16 | | - | (2) contains [has a population of]: |
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| 17 | | - | (A) a headquarters and visitor center for a |
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| 18 | | - | national historical park dedicated to a former president of the |
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| 19 | | - | United States [not more than 25,000]; or |
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| 20 | | - | (B) more than one area that is certified as a Dark |
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| 21 | | - | Sky Community by the International Dark-Sky Association as part of |
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| 22 | | - | the International Dark Sky Places Program [at least 100,000 but not |
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| 23 | | - | more than 200,000]. |
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| 19 | + | (2) has a population of less than 300,000 [: |
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| 20 | + | [(A) not more than 25,000; or |
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| 21 | + | [(B) at least 100,000 but not more than 200,000]. |
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| 24 | 22 | | (c) A municipality that uses revenue from the municipal |
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| 25 | 23 | | hotel occupancy tax for a purpose described by Subsection (b): |
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| 26 | 24 | | (1) shall make a good-faith estimate based on |
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| 27 | 25 | | reasonable documentation of [determine] the annual amount of area |
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| 28 | 26 | | hotel revenue attributable to dark skies related events and |
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| 29 | 27 | | activities [for five years after the date the municipality first |
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| 30 | 28 | | uses hotel occupancy tax revenue for a purpose described by |
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| 31 | 29 | | Subsection (b)]; and |
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| 32 | 30 | | (2) may not spend municipal hotel occupancy tax |
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| 33 | 31 | | revenue for the purposes described by Subsection (b) in an annual [a |
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| 34 | 32 | | total] amount that exceeds the amount determined under Subdivision |
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| 35 | 33 | | (1). |
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| 36 | 34 | | (e) A municipality that uses municipal hotel occupancy tax |
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| 37 | 35 | | revenue under this section may not reduce the percentage of revenue |
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| 38 | 36 | | from that tax allocated for a purpose described by Section |
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| 39 | 37 | | 351.101(a)(3) to a percentage that is less than the average |
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| 40 | 38 | | percentage of the revenue from that tax allocated by the |
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| 41 | 39 | | municipality for the purpose described by Section 351.101(a)(3) |
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| 42 | 40 | | during the 36-month period preceding the date the municipality |
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| 43 | 41 | | begins using revenue for a purpose described by this section. |
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| 44 | 42 | | SECTION 2. This Act takes effect immediately if it receives |
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| 45 | 43 | | a vote of two-thirds of all the members elected to each house, as |
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| 46 | 44 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 47 | 45 | | Act does not receive the vote necessary for immediate effect, this |
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| 48 | 46 | | Act takes effect September 1, 2021. |
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