| 1 | 1 | | 2023S0193-1 02/22/23 |
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| 2 | 2 | | By: Blanco S.B. No. 1208 |
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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 hotel occupancy tax imposed by certain rural |
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| 8 | 8 | | counties and by municipalities located in those counties and to the |
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| 9 | 9 | | use of revenue from that tax. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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| 12 | 12 | | by adding Section 351.1037 to read as follows: |
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| 13 | 13 | | Sec. 351.1037. ALLOCATION OF REVENUE FOR INFRASTRUCTURE IN |
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| 14 | 14 | | MUNICIPALITIES IN CERTAIN BORDER COUNTIES. (a) This section |
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| 15 | 15 | | applies only to a municipality that is located within a county |
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| 16 | 16 | | described by Section 352.115(b). |
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| 17 | 17 | | (b) Notwithstanding any other provision of this chapter, |
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| 18 | 18 | | revenue from a tax imposed under this chapter by a municipality |
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| 19 | 19 | | described by Subsection (a) may be used to plan, construct, and |
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| 20 | 20 | | maintain: |
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| 21 | 21 | | (1) transportation and water infrastructure located |
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| 22 | 22 | | in the municipality; and |
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| 23 | 23 | | (2) broadband infrastructure located in the |
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| 24 | 24 | | municipality. |
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| 25 | 25 | | SECTION 2. Section 352.002, Tax Code, is amended by |
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| 26 | 26 | | amending Subsection (u) and adding Subsection (ee) to read as |
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| 27 | 27 | | follows: |
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| 28 | 28 | | (u) The commissioners court of a county that borders the Rio |
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| 29 | 29 | | Grande River and has a population of less than 6,000 and an area of |
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| 30 | 30 | | more than 2,500 square miles may impose a tax as provided by |
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| 31 | 31 | | Subsection (a). [A tax imposed under this subsection does not apply |
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| 32 | 32 | | to a hotel located in a municipality that imposes a tax under |
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| 33 | 33 | | Chapter 351 applicable to the hotel.] |
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| 34 | 34 | | (ee) The commissioners court of a county that contains land |
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| 35 | 35 | | west of the Pecos River, that has a population of more than 1,000 |
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| 36 | 36 | | but less than 850,000, and that does not contain a national |
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| 37 | 37 | | recreation area may impose a tax as provided by Subsection (a). |
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| 38 | 38 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 39 | 39 | | by adding Section 352.115 to read as follows: |
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| 40 | 40 | | Sec. 352.115. USE OF REVENUE IN CERTAIN COUNTIES WEST OF THE |
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| 41 | 41 | | PECOS RIVER. (a) Notwithstanding any other provision of this |
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| 42 | 42 | | chapter, the revenue from a tax imposed under this chapter by a |
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| 43 | 43 | | county described by Subsection (b) may be used to plan, construct, |
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| 44 | 44 | | and maintain: |
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| 45 | 45 | | (1) transportation and water infrastructure located |
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| 46 | 46 | | in the county; and |
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| 47 | 47 | | (2) broadband infrastructure in the county. |
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| 48 | 48 | | (b) This section applies only to a county that: |
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| 49 | 49 | | (1) contains land west of the Pecos River; |
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| 50 | 50 | | (2) has a population of more than 1,000 but less than |
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| 51 | 51 | | 850,000; and |
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| 52 | 52 | | (3) does not contain a national recreation area. |
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| 53 | 53 | | SECTION 4. This Act takes effect immediately if it receives |
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| 54 | 54 | | a vote of two-thirds of all the members elected to each house, as |
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| 55 | 55 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 56 | 56 | | Act does not receive the vote necessary for immediate effect, this |
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| 57 | 57 | | Act takes effect September 1, 2023. |
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