H.B. No. 609
1-1 AN ACT
1-2 relating to the use of municipal hotel occupancy tax revenue.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 351.101(f), Tax Code, is amended to read
1-5 as follows:
1-6 (f) Hotel occupancy tax revenue spent for a purpose
1-7 authorized by this section may be spent for day-to-day operations,
1-8 supplies, salaries, office rental, travel expenses, and other
1-9 administrative costs only if those administrative costs are
1-10 incurred directly in the promotion and servicing expenditures
1-11 authorized under Section 351.101(a) <351.101(a)(1) or (3)>. If a
1-12 municipal or other public or private entity that conducts an
1-13 activity authorized under this section conducts other activities
1-14 that are not authorized under this section, the portion of the
1-15 total administrative costs of the entity for which hotel occupancy
1-16 tax revenue may be used may not exceed the portion of those
1-17 administrative costs actually incurred in conducting the authorized
1-18 activities.
1-19 SECTION 2. The importance of this legislation and the
1-20 crowded condition of the calendars in both houses create an
1-21 emergency and an imperative public necessity that the
1-22 constitutional rule requiring bills to be read on three several
1-23 days in each house be suspended, and this rule is hereby suspended,
1-24 and that this Act take effect and be in force from and after its
2-1 passage, and it is so enacted.