| 1 | | - | H.B. No. 3217 |
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| 1 | + | By: Harris (Senate Sponsor - Nichols) H.B. No. 3217 |
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| 2 | + | (In the Senate - Received from the House May 3, 2021; |
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| 3 | + | May 10, 2021, read first time and referred to Committee on Natural |
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| 4 | + | Resources & Economic Development; May 21, 2021, reported favorably |
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| 5 | + | by the following vote: Yeas 9, Nays 0; May 21, 2021, sent to |
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| 6 | + | printer.) |
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| 7 | + | Click here to see the committee vote |
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| 4 | 11 | | AN ACT |
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| 5 | 12 | | relating to the authority of certain counties to impose a hotel |
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| 6 | 13 | | occupancy tax and the use of revenue from that tax. |
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| 7 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 15 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 9 | 16 | | Subsection (cc) to read as follows: |
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| 10 | 17 | | (cc) The commissioners court of a county with a population |
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| 11 | 18 | | of more than 57,000 and less than 65,000 and that is bordered by the |
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| 12 | 19 | | Neches and Trinity Rivers may impose a tax as provided by Subsection |
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| 13 | 20 | | (a). |
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| 14 | 21 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 15 | 22 | | Subsection (aa) to read as follows: |
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| 16 | 23 | | (aa) The tax rate in a county authorized to impose the tax |
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| 17 | 24 | | under Section 352.002(cc) may not exceed two percent of the price |
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| 18 | 25 | | paid for a room in a hotel. |
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| 19 | 26 | | SECTION 3. Section 352.1037, Tax Code, is amended to read as |
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| 20 | 27 | | follows: |
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| 21 | 28 | | Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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| 22 | 29 | | NECHES AND TRINITY RIVERS. (a) The revenue from a tax imposed |
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| 23 | 30 | | under this chapter by a county authorized to impose the tax under |
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| 24 | 31 | | Section 352.002(o) may be used only to operate and maintain a |
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| 25 | 32 | | fairground in the county that has a substantial impact on tourism |
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| 26 | 33 | | and hotel activity. |
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| 27 | 34 | | (b) The revenue from a tax imposed under this chapter by a |
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| 28 | 35 | | county authorized to impose the tax under Section 352.002(cc) may |
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| 29 | 36 | | be used to repair and renovate a civic center owned by the county in |
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| 30 | 37 | | addition to the other purposes authorized by this chapter. |
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| 31 | 38 | | SECTION 4. This Act takes effect September 1, 2021. |
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| 32 | | - | ______________________________ ______________________________ |
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| 33 | | - | President of the Senate Speaker of the House |
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| 34 | | - | I certify that H.B. No. 3217 was passed by the House on April |
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| 35 | | - | 30, 2021, by the following vote: Yeas 109, Nays 32, 2 present, not |
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| 36 | | - | voting. |
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| 37 | | - | ______________________________ |
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| 38 | | - | Chief Clerk of the House |
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| 39 | | - | I certify that H.B. No. 3217 was passed by the Senate on May |
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| 40 | | - | 27, 2021, by the following vote: Yeas 27, Nays 4. |
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| 41 | | - | ______________________________ |
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| 42 | | - | Secretary of the Senate |
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| 43 | | - | APPROVED: _____________________ |
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| 44 | | - | Date |
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| 45 | | - | _____________________ |
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| 46 | | - | Governor |
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| 39 | + | * * * * * |
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