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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; |
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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; and |
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(3) issued bonds before January 1, 2007, for the |
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construction of a municipal arts center payable from and secured by |
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revenue from the tax imposed under this chapter. |
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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 15 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) 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 an additional $1.6 million in hotel occupancy |
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tax revenue collected by the municipality for the purposes provided |
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by Section 351.101(a)(4). The $1.6 million is in addition to the 15 |
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percent amount allowed by Subsection (b). |
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(d) A municipality to which this section applies may not |
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reduce the amount of revenue that an arts center that receives funds |
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under Subsection (b) spends for a purpose described by Section |
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351.101(a)(3) to an amount that is less than the amount of revenue |
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spent by the arts center for those purposes during the fiscal year |
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of the arts center preceding the effective date of this section. If |
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the municipality reduces the funding of the arts center under |
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Subsection (b), the art center's required funding amount for |
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purposes described by Section 351.101(a)(3) is also reduced by a |
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proportional amount. |
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(e) An arts center that receives funds under Subsection (b) |
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shall include a website address that contains a link to area hotels |
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and lodging options in the municipality on all materials produced |
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for the purposes of Section 351.101(a)(3). |
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(f) 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. |
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______________________________ ______________________________ |
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President of the Senate Speaker of the House |
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I hereby certify that S.B. No. 462 passed the Senate on |
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April 4, 2007, by the following vote: Yeas 30, Nays 0; and that |
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the Senate concurred in House amendment on April 16, 2007, by the |
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following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 462 passed the House, with |
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amendment, on April 12, 2007, by the following vote: Yeas 130, |
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Nays 0, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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______________________________ |
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Date |
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______________________________ |
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______________________________ |
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Governor |