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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of hotel occupancy tax revenue in certain |
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municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1071 to read as follows: |
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Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality: |
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(1) that has a population of not more than 5,000; and |
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(2) at least part of which is located less than |
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one-eighth of one mile from a space center operated by an agency of |
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the federal government. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use: |
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(1) not more than 45 percent of the revenue derived |
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from the municipal hotel occupancy tax for economic development |
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projects to enhance public areas at or in the immediate vicinity of |
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hotels or convention center facilities, including construction and |
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maintenance projects, projects improving the visual appeal of those |
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areas, and projects updating signage; and |
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(2) not more than 15 percent of the revenue derived |
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from the municipal hotel occupancy tax for peace officers, |
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firefighters, emergency medical services personnel, or other local |
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government employees working at special events attended by large |
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numbers of tourists. |
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SECTION 2. 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. |