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AN ACT
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rel |
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ating to the authority of certain counties to impose a hotel |
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occupancy tax and the use of revenue from the hotel occupancy tax by |
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certain counties; authorizing an increase in the rate of a tax; |
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authorizing the imposition of a tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (n) to read as follows: |
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(n) The commissioners court of a county with a population of |
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more than 300,000 and in which there is located all or part of the |
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most populous military installation in this state may impose a tax |
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as provided by Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsections (p) and (t) to read as follows: |
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(p) In a county authorized to impose the tax under Section |
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352.002(n), the county tax rate in relation to a hotel located in a |
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municipality that imposes a tax under Chapter 351 may not exceed a |
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rate that, when added to the rate of the tax imposed by the |
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municipality under Chapter 351, exceeds the sum of the rate |
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prescribed by Section 351.003(a) plus two percent. |
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(t) The tax rate in a county that is authorized to impose the |
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tax under Section 352.002(a)(6), that has a population of less than |
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25,000, and that is adjacent to a county with a population of more |
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than 750,000 may not exceed nine percent of the price paid for a |
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room in a hotel. |
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SECTION 3. Sections 352.1033(a) and (c), Tax Code, are |
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amended to read as follows: |
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(a) Subject to Subsection (c), the revenue from a tax |
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imposed under this chapter by a county that borders the Gulf of |
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Mexico authorized to impose the tax by Section 352.002(a)(6) may be |
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used only to: |
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(1) clean public beaches; |
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(2) acquire, furnish, or maintain facilities, |
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including parks, that enhance public access to beaches; |
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(3) provide and maintain public restrooms on or |
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adjacent to beaches or beach access facilities; |
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(4) provide and maintain litter containers on or |
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adjacent to beaches or beach access facilities; |
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(5) create, renovate, promote, and maintain parks |
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adjacent to bays, rivers, and other navigable waterways if the |
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county does not operate a public beach on the Gulf of Mexico; [and] |
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(6) advertise and conduct solicitations and |
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promotional programs to attract tourists and convention delegates |
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or registrants to the county or its vicinity, any of which may be |
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conducted by the county or through contracts with persons or |
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organizations selected by the county; |
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(7) acquire a site for and construct, improve, |
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enlarge, equip, repair, operate, and maintain a visitor information |
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center; and |
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(8) encourage, promote, and improve historical |
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preservation and restoration efforts. |
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(c) In addition to the uses allowed by Subsection (a), a |
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county authorized to impose a tax under this chapter by Section |
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352.002(a)(6) that has a population of 50,000 or less and in which |
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there is located at least one [state park and one] national wildlife |
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refuge may use the revenue from the tax to: |
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(1) acquire, construct, furnish, or maintain |
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facilities, such as aquariums, birding centers and viewing sites, |
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history and art centers, and nature centers and trails; |
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(2) advertise and conduct solicitations and |
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promotional programs to attract conventions and visitors; and |
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(3) provide and maintain public restrooms and litter |
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containers on public land in an area that is a tourism venue. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 4037 was passed by the House on May |
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15, 2015, by the following vote: Yeas 121, Nays 18, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 4037 on May 28, 2015, by the following vote: Yeas 141, Nays 1, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 4037 was passed by the Senate, with |
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amendments, on May 26, 2015, by the following vote: Yeas 30, Nays |
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1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |