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AN ACT
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relating to the imposition and rate of the county hotel occupancy |
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tax in certain counties and the use of municipal hotel occupancy tax |
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revenue in certain municipalities; providing authority to issue |
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bonds. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1504.001(b), Government Code, is amended |
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to read as follows: |
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(b) An eligible central municipality, as defined by Section |
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351.001, Tax Code, or a municipality with a population of 173,000 or |
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more that is located within two counties may establish, acquire, |
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lease as lessee or lessor, construct, improve, enlarge, equip, |
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repair, operate, or maintain a hotel, and any facilities ancillary |
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to the hotel, including shops and parking facilities, that are |
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owned by or located on land owned by the municipality or by a |
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nonprofit corporation acting on behalf of the municipality, and |
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that is located within 1,000 feet of a convention center facility |
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owned by the municipality. |
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SECTION 2. Section 1504.002(b), Government Code, is amended |
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to read as follows: |
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(b) An eligible central municipality, as defined by Section |
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351.001, Tax Code, or a municipality with a population of 173,000 or |
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more that is located within two counties by ordinance may issue |
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bonds or incur other obligations to acquire, lease, construct, or |
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equip a facility described by Section 1504.001(b). |
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SECTION 3. Section 351.102, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (b-1) to read as |
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follows: |
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(b) An eligible central municipality or a municipality with |
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a population of 173,000 or more that is located within two counties |
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may pledge the revenue derived from the tax imposed under this |
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chapter from a hotel project that is owned by or located on land |
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owned by the municipality or, in an eligible central municipality, |
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by a nonprofit corporation acting on behalf of an eligible central |
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municipality, and that is located within 1,000 feet of a convention |
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center facility owned by the municipality for the payment of bonds |
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or other obligations issued or incurred to acquire, lease, |
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construct, and equip the hotel and any facilities ancillary to the |
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hotel, including shops and parking facilities. For bonds or other |
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obligations issued under this subsection, an eligible central |
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municipality or a municipality with a population of 173,000 or more |
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that is located within two counties may only pledge revenue or other |
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assets of the hotel project benefiting from those bonds or other |
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obligations. |
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(b-1) A municipality with a population of 173,000 or more |
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that is located within two counties and is not an eligible central |
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municipality may not pledge revenue under Subsection (b) in |
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relation to a particular hotel project after the earlier of: |
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(1) the 20th anniversary of the date the municipality |
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first pledged the revenue to the hotel project; or |
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(2) the date the revenue pledged to the hotel project |
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equals 40 percent of the hotel project's total construction cost. |
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SECTION 4. Section 352.002, Tax Code, is amended by adding |
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Subsection (m) to read as follows: |
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(m) A tax imposed by a county that borders the United |
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Mexican States and in which there is located a national park of more |
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than 400,000 acres does not apply to a hotel located in a |
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municipality that imposes a tax under Chapter 351 applicable to the |
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hotel. |
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SECTION 5. Section 352.003(d), Tax Code, is amended to read |
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as follows: |
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(d) The tax rate in a county that borders the United Mexican |
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States and in which there is located a national park of more than |
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400,000 acres [authorized to impose the tax under Section
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352.002(a)(12)] may not exceed seven [three] percent of the price |
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paid for a room in a hotel. |
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SECTION 6. 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, 2009. |
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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. 4781 was passed by the House on May |
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12, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 4781 on May 25, 2009, by the following vote: Yeas 129, Nays 16, |
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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. 4781 was passed by the Senate, with |
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amendments, on May 22, 2009, by the following vote: Yeas 30, Nays |
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0. |
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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 |