| 1 | 1 | | 87R12892 SRA-F |
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| 2 | 2 | | By: Blanco S.B. No. 2133 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the use of hotel occupancy tax revenue by certain |
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| 8 | 8 | | counties and municipalities. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 351.10692(a) and (c), Tax Code, are |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) This section applies only to: |
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| 13 | 13 | | (1) a municipality with a population of less than |
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| 14 | 14 | | 2,000 located in a county that: |
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| 15 | 15 | | (A) [(1)] is adjacent to the county in which the |
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| 16 | 16 | | State Capitol is located; and |
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| 17 | 17 | | (B) [(2)] has a population of: |
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| 18 | 18 | | (i) [(A)] not more than 25,000; or |
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| 19 | 19 | | (ii) [(B)] at least 100,000 but not more |
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| 20 | 20 | | than 200,000; |
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| 21 | 21 | | (2) a municipality located in a county with a total |
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| 22 | 22 | | area of more than 6,000 square miles; and |
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| 23 | 23 | | (3) a municipality located in a county with a total |
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| 24 | 24 | | area of more than 3,850 square miles but less than 4,000 square |
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| 25 | 25 | | miles. |
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| 26 | 26 | | (c) A municipality that uses revenue from the municipal |
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| 27 | 27 | | hotel occupancy tax for a purpose described by Subsection (b): |
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| 28 | 28 | | (1) shall make a good-faith estimate based on |
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| 29 | 29 | | reasonable documentation of [determine] the annual amount of area |
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| 30 | 30 | | hotel revenue attributable to dark skies related events and |
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| 31 | 31 | | activities [for five years after the date the municipality first |
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| 32 | 32 | | uses hotel occupancy tax revenue for a purpose described by |
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| 33 | 33 | | Subsection (b)]; and |
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| 34 | 34 | | (2) may not spend municipal hotel occupancy tax |
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| 35 | 35 | | revenue for the purposes described by Subsection (b) in an annual [a |
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| 36 | 36 | | total] amount that exceeds the amount determined under Subdivision |
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| 37 | 37 | | (1). |
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| 38 | 38 | | SECTION 2. Section 352.102, Tax Code, is amended by |
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| 39 | 39 | | amending Subsection (c) and adding Subsection (d) to read as |
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| 40 | 40 | | follows: |
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| 41 | 41 | | (c) A county that borders the Republic of Mexico and that is |
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| 42 | 42 | | further described by Section 352.002(a)(14): |
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| 43 | 43 | | (1) shall use at least one-third of the revenue |
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| 44 | 44 | | collected each fiscal year from the tax imposed under this chapter |
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| 45 | 45 | | for the purposes authorized by this chapter in unincorporated areas |
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| 46 | 46 | | of the county; and |
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| 47 | 47 | | (2) may use revenue from the tax imposed under this |
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| 48 | 48 | | chapter in the same manner that a municipality to which Section |
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| 49 | 49 | | 351.10692 applies may use revenue from the municipal hotel |
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| 50 | 50 | | occupancy tax under that section. |
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| 51 | 51 | | (d) A county that borders the United Mexican States and that |
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| 52 | 52 | | is further described by Section 352.002(a)(7) may use revenue from |
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| 53 | 53 | | the tax imposed under this chapter in the same manner that a |
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| 54 | 54 | | municipality to which Section 351.10692 applies may use revenue |
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| 55 | 55 | | from the municipal hotel occupancy tax under that section. |
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| 56 | 56 | | SECTION 3. Section 351.1035, Tax Code, is repealed. |
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| 57 | 57 | | SECTION 4. This Act takes effect immediately if it receives |
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| 58 | 58 | | a vote of two-thirds of all the members elected to each house, as |
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| 59 | 59 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 60 | 60 | | Act does not receive the vote necessary for immediate effect, this |
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| 61 | 61 | | Act takes effect September 1, 2021. |
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