Enrolled Bill Summary

House Bill 1022 amends the Tax Code to require a municipality or municipally designated entity, before spending revenue derived from the municipal hotel occupancy tax, to specify in a list to the city secretary or the secretary's designee each scheduled activity, program, or event that is funded by the tax and that directly enhances and promotes tourism and hotel and convention activity. The bill does not prevent a municipality or delegated entity from subsequently adding an activity or event to the list if it promotes tourism and hotel and convention activity, nor does it prevent setting aside tax revenue in a reserve fund for supporting planned activities, future events, and facility improvements. House Bill 1022 does not affect the level of funding or use of a local hotel occupancy tax relating to the arts or for historical restoration and preservation.