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.