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.