By Wentworth                                          S.B. No. 1166
         76R8013 CBH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the purposes for which certain municipalities may use
 1-3     revenue from the municipal hotel occupancy tax.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
 1-6     by adding Sections 351.1012 and 351.1066 to read as follows:
 1-7           Sec. 351.1012.  USE OF REVENUE: SMALL MUNICIPALITIES.  In
 1-8     addition to the purposes provided by Section 351.101(a), a
 1-9     municipality with a population of less than 25,000 may use revenue
1-10     from the hotel occupancy tax for any general revenue purpose or
1-11     general governmental operation of the municipality.
1-12           Sec. 351.1066.  ALLOCATION OF REVENUE: SMALL MUNICIPALITIES.
1-13     The governing body of a municipality with a population of less than
1-14     25,000 may allocate hotel occupancy tax revenue among the permitted
1-15     uses as determined by ordinance.