77R10396 DAK-D By Ritter H.B. No. 2756 Substitute the following for H.B. No. 2756: By Oliveira C.S.H.B. No. 2756 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the recording of expenditures of revenue from the 1-3 county hotel occupancy tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter B, Chapter 352, Tax Code, is amended 1-6 by adding Section 352.109 to read as follows: 1-7 Sec. 352.109. RECORDS. (a) A county shall maintain a record 1-8 that accurately identifies the receipt and expenditure of all 1-9 revenue derived from the tax imposed under this chapter. 1-10 (b) A county or entity that spends revenue derived from the 1-11 tax imposed under this chapter shall, before making an expenditure, 1-12 specify in a list each scheduled activity or event that: 1-13 (1) is directly funded by the tax or is offered by an 1-14 entity that has its administrative costs funded wholly or partly by 1-15 the tax; and 1-16 (2) directly promotes tourism and hotel and convention 1-17 activity. 1-18 (c) If the commissioners court of a county delegates to 1-19 another entity the management or supervision of an activity or 1-20 event funded by the tax imposed under this chapter, each entity 1-21 that is ultimately funded by the tax shall, before making an 1-22 expenditure, specify in a list each scheduled activity or event 1-23 that: 1-24 (1) is directly funded by the tax or is offered by an 2-1 entity that has its administrative costs funded wholly or partly by 2-2 the tax; and 2-3 (2) directly promotes tourism and hotel and convention 2-4 activity. 2-5 (d) Subsections (b) and (c) do not prevent the county or 2-6 funded entity from subsequently adding an activity or event to the 2-7 list required by those subsections if the activity or event 2-8 directly promotes tourism and hotel and convention activity. 2-9 (e) This section does not prevent a county or funded entity 2-10 from setting aside tax revenue in a designated reserve fund for use 2-11 in supporting planned activities, future events, and facility 2-12 improvements that directly promote tourism and hotel and convention 2-13 activity. 2-14 (f) For the purposes of this section, all expenditures for a 2-15 sports and community venue project and related infrastructure, as 2-16 those terms are defined by Section 334.001, Local Government Code, 2-17 are a single scheduled activity or event. 2-18 SECTION 2. (a) This Act takes effect September 1, 2001. 2-19 (b) Section 352.109, Tax Code, as added by this Act, applies 2-20 only to an expenditure made on or after the effective date of this 2-21 Act, without regard to whether the expenditure is from revenue 2-22 collected under Chapter 352, Tax Code, before, on, or after that 2-23 date. 2-24 (c) An expenditure made before the effective date of this 2-25 Act is governed by the law applicable to the action immediately 2-26 before the effective date of this Act, and that law is continued in 2-27 effect for that purpose.