By Ritter                                             H.B. No. 2756
         77R7750 DAK-D                           
                                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 funded by the tax; and
1-14                 (2)  directly promotes tourism and hotel and convention
1-15     activity.
1-16           (c)  If the commissioners court of a county delegates to
1-17     another entity the management or supervision of an activity or
1-18     event funded by the tax imposed under this chapter, each entity
1-19     that is ultimately funded by the tax shall, before making an
1-20     expenditure, specify in a list each scheduled activity or event
1-21     that:
1-22                 (1)  is funded by the tax; and
1-23                 (2)  directly promotes tourism and hotel and convention
1-24     activity.
 2-1           (d)  Subsections (b) and (c) do not prevent the county or
 2-2     funded entity from subsequently adding an activity or event to the
 2-3     list required by those subsections if the activity or event
 2-4     directly promotes tourism and hotel and convention activity.
 2-5           SECTION 2. (a)  This Act takes effect September 1, 2001.
 2-6           (b)  Section 352.109, Tax Code, as added by this Act, applies
 2-7     only to an expenditure made on or after the effective date of this
 2-8     Act, without regard to whether the expenditure is from revenue
 2-9     collected under Chapter 352, Tax Code, before, on, or after that
2-10     date.
2-11           (c)  An expenditure made before the effective date of this
2-12     Act is governed by the law applicable to the action immediately
2-13     before the effective date of this Act, and that law is continued in
2-14     effect for that purpose.