By: Wentworth S.B. No. 1166
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the purposes for which certain municipalities may use
1-2 revenue from the municipal hotel occupancy tax.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
1-5 by adding Sections 351.1012 and 351.1066 to read as follows:
1-6 Sec. 351.1012. USE OF REVENUE: CERTAIN SMALL
1-7 MUNICIPALITIES. In addition to the purposes provided by Section
1-8 351.101(a), a municipality with a population of less than 5,000
1-9 that is partially surrounded by a municipality with a population of
1-10 more than 900,000 may use revenue from the hotel occupancy tax for
1-11 any general revenue purpose or general governmental operation of
1-12 the municipality.
1-13 Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN SMALL
1-14 MUNICIPALITIES. The governing body of a municipality with a
1-15 population of less than 5,000 that is partially surrounded by a
1-16 municipality with a population of more than 900,000 may allocate
1-17 hotel occupancy tax revenue among the permitted uses as determined
1-18 by ordinance.