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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 by certain |
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municipalities and counties and the authority of certain |
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municipalities to receive certain tax revenue derived from a hotel |
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and convention center project and to pledge certain tax revenue for |
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the payment of obligations related to the project. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Lucio-Kristofferson |
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Act. |
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SECTION 2. Section 351.1063, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Notwithstanding Subsection (b), a municipality |
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described by Section 351.152(46) that uses revenue derived from the |
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tax imposed under this chapter or funds received under Section |
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351.156 or 351.157 for a qualified project under Section 351.155 |
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may not reduce the percentage of revenue from the tax imposed under |
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this chapter and allocated for a purpose described by Section |
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351.101(a)(3) to a percentage that is less than the greater of: |
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(1) the average percentage of that revenue allocated |
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by the municipality for that purpose during the 36-month period |
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preceding the date the municipality begins using the revenue or |
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funds for the project; or |
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(2) 10 percent. |
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SECTION 3. Section 351.152, Tax Code, is amended to read as |
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follows: |
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Sec. 351.152. APPLICABILITY. This subchapter applies only |
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to: |
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(1) a municipality described by Section |
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351.001(7)(B); |
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(2) a municipality described by Section |
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351.001(7)(D); |
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(3) a municipality described by Section |
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351.001(7)(E); |
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(4) a municipality described by Section |
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351.102(e)(3); |
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(5) a municipality that contains more than 75 percent |
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of the population of a county with a population of 1.5 million or |
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more; |
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(6) a municipality with a population of 150,000 or |
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more but less than 200,000 that is partially located in at least one |
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county with a population of 125,000 or more; |
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(7) a municipality with a population of 150,000 or |
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more but less than one million that is located in one county with a |
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population of 2.3 million or more; |
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(8) a municipality with a population of 180,000 or |
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more that: |
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(A) is located in two counties, each with a |
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population of 100,000 or more; and |
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(B) contains an American Quarter Horse Hall of |
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Fame and Museum; |
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(9) a municipality with a population of 96,000 or more |
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that is located in a county that borders Lake Palestine; |
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(10) a municipality with a population of 96,000 or |
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more that is located in a county that contains the headwaters of the |
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San Gabriel River; |
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(11) a municipality with a population of 99,900 or |
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more but less than 111,000 that is located in a county with a |
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population of 135,000 or more; |
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(12) a municipality with a population of 110,000 or |
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more but less than 135,000 at least part of which is located in a |
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county with a population of less than 135,000; |
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(13) a municipality with a population of 9,000 or more |
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but less than 10,000 that is located in two counties, each of which |
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has a population of 662,000 or more and a southern border with a |
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county with a population of 2.3 million or more; |
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(14) a municipality with a population of 200,000 or |
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more but less than 300,000 that contains a component institution of |
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the Texas Tech University System; |
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(15) a municipality with a population of 95,000 or |
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more that: |
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(A) is located in more than one county; and |
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(B) borders Lake Lewisville; |
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(16) a municipality with a population of 45,000 or |
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more that: |
Statutes affected:
Introduced: Tax Code 351.1063, Tax Code 351.152, Tax Code 351.153, Tax Code 351.156, Tax Code 351.157, Tax Code 351.158 (Tax Code 351)