88R20947 CJD-F     By: Vasut H.B. No. 4494     Substitute the following for H.B. No. 4494:     By:  Noble C.S.H.B. No. 4494       A BILL TO BE ENTITLED   AN ACT   relating to eligible coastal municipalities for purposes of the   municipal hotel occupancy tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 351.001(3), Tax Code, is amended to read   as follows:                (3)  "Eligible coastal municipality" means:                      (A) a home-rule municipality that borders on the   Gulf of Mexico and has a population of less than 80,000; or                      (B)  a municipality that borders on the Gulf of   Mexico and has a population of less than 1,500.          SECTION 2.  This Act takes effect immediately if it receives   a vote of two-thirds of all the members elected to each house, as   provided by Section 39, Article III, Texas Constitution. If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2023.