By Ramsay H.B. No. 2466
76R8088 T
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the expenditure of revenue and interest derived from
1-3 the municipal hotel occupancy tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 351.001, Tax Code, is amended by adding
1-6 Subdivision (10) to read as follows:
1-7 (10) "Revenue" includes any interest derived from the
1-8 revenue.
1-9 SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended
1-10 by adding Sections 351.107 and 351.108 to read as follows:
1-11 Sec. 351.107. INJUNCTION AND RELIEF. On a finding by a
1-12 district court that revenue from the tax imposed under this chapter
1-13 has been spent or is going to be spent by the municipality, by a
1-14 person with whom the municipality contracts, or by any other person
1-15 for a purpose not authorized by this chapter, the court may:
1-16 (1) grant any injunctive relief necessary to prevent
1-17 the revenue from being spent for the unauthorized purpose; and
1-18 (2) order the full amount of any revenue spent for an
1-19 unauthorized purpose be paid to the account or fund in which the
1-20 municipality's hotel occupancy tax is deposited and expended only
1-21 for purposes authorized by this chapter.
1-22 Sec. 351.108. SEPARATE RECORDS. A municipality shall
1-23 maintain a record that identifies, as separate items:
1-24 (1) the amount of revenue derived from the tax imposed
2-1 under this chapter; and
2-2 (2) the amount and purpose of each expenditure from
2-3 that revenue.
2-4 SECTION 3. (a) This Act takes effect September 1, 1999.
2-5 (b) Sections 351.107 and 351.108, Tax Code, as added by this
2-6 Act, apply only to an expenditure made on or after the effective
2-7 date of this Act, without regard to whether the expenditure is from
2-8 revenue collected under Chapter 351, Tax Code, before, on, or after
2-9 that date.
2-10 (c) An expenditure made before the effective date of this
2-11 Act is governed by the law applicable to the action immediately
2-12 before the effective date of this Act, and that law is continued in
2-13 effect for that purpose.
2-14 SECTION 4. The importance of this legislation and the
2-15 crowded condition of the calendars in both houses create an
2-16 emergency and an imperative public necessity that the
2-17 constitutional rule requiring bills to be read on three several
2-18 days in each house be suspended, and this rule is hereby suspended.