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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of revenue from the municipal hotel |
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occupancy tax for the arts for certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1077 to read as follows: |
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Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR |
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CERTAIN MUNICIPALITIES. (a) This section applies only to a |
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municipality that: |
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(1) has a population of more than 190,000; and |
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(2) is located in a county in which another |
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municipality that has a population of more than one million is |
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predominately located. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use an amount that is |
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less than or equal to 24 percent of the hotel occupancy tax revenue |
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collected by the municipality for the purposes provided by Section |
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351.101(a)(4). |
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(c) This section expires September 1, 2022. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |