By McCall H.B. No. 1022 77R3091 DAK-F A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the recording of expenditures of revenue from the 1-3 municipal hotel occupancy tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 351.107, Tax Code, as added by Chapters 1-6 495 and 1467, Acts of the 76th Legislature, Regular Session, 1999, 1-7 is renumbered as Section 351.108, Tax Code, and amended to read as 1-8 follows: 1-9 Sec. 351.108. RECORDS. (a) A municipality shall maintain a 1-10 record that accurately identifies the receipt and expenditure of 1-11 all revenue derived from the tax imposed under this chapter. 1-12 (b) A municipality or entity that spends revenue derived 1-13 from the tax imposed under this chapter shall, before making an 1-14 expenditure, specify in a list each scheduled activity or event 1-15 that: 1-16 (1) is funded by the tax; and 1-17 (2) directly promotes tourism and hotel and convention 1-18 activity. 1-19 (c) If a municipality delegates to another entity the 1-20 management or supervision of an activity or event funded by the tax 1-21 imposed under this chapter, each entity that is ultimately funded 1-22 by the tax shall, before making an expenditure, specify in a list 1-23 each scheduled activity or event that: 1-24 (1) is funded by the tax; and 2-1 (2) directly promotes tourism and hotel and convention 2-2 activity. 2-3 (d) Subsections (a) and (b) do not prevent a municipality or 2-4 funded entity from subsequently adding an activity or event to the 2-5 list required by those subsections if the activity or event 2-6 directly promotes tourism and hotel and convention activity. 2-7 SECTION 2. (a) This Act takes effect September 1, 2001. 2-8 (b) Section 351.108, Tax Code, as amended by this Act, 2-9 applies only to an expenditure made on or after the effective date 2-10 of this Act, without regard to whether the expenditure is from 2-11 revenue collected under Chapter 351, Tax Code, before, on, or after 2-12 that date. 2-13 (c) An expenditure made before the effective date of this 2-14 Act is governed by the law applicable to the action immediately 2-15 before the effective date of this Act, and that law is continued in 2-16 effect for that purpose.