By Brimer, Wohlgemuth, et al. H.B. No. 609
74R2369 PAM-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to authorizing municipalities to spend hotel occupancy tax
1-3 revenue for certain costs.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 351.101(f), Tax Code, is amended to read
1-6 as follows:
1-7 (f) Hotel occupancy tax revenue spent for a purpose
1-8 authorized by this section may be spent for day-to-day operations,
1-9 supplies, salaries, office rental, travel expenses, and other
1-10 administrative costs only if those administrative costs are
1-11 incurred directly in connection with a purpose <the promotion and
1-12 servicing expenditures> authorized under Subsection (a) <Section
1-13 351.101(a)(1) or (3)>. If a municipal or other public or private
1-14 entity that conducts an activity authorized under this section
1-15 conducts other activities that are not authorized under this
1-16 section, the portion of the total administrative costs of the
1-17 entity for which hotel occupancy tax revenue may be used may not
1-18 exceed the portion of those administrative costs actually incurred
1-19 in conducting the authorized activities.
1-20 SECTION 2. The change in law made by this Act applies only
1-21 to an administrative cost incurred by a municipality on or after
1-22 the effective date of this Act. An administrative cost incurred
1-23 before the effective date of this Act is covered by the law in
1-24 effect when the cost was incurred, and the former law is continued
2-1 in effect for that purpose.
2-2 SECTION 3. The importance of this legislation and the
2-3 crowded condition of the calendars in both houses create an
2-4 emergency and an imperative public necessity that the
2-5 constitutional rule requiring bills to be read on three several
2-6 days in each house be suspended, and this rule is hereby suspended.