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A BILL TO BE ENTITLED
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AN ACT
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relating to the purposes for which certain counties may use local |
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hotel occupancy tax revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.110 to read as follows: |
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Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED |
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WHOLLY IN EDWARDS AQUIFER AUTHORITY. A county authorized to impose |
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a tax by Section 352.002(a)(15) may use the revenue from the tax |
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only as follows: |
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(1) 75 percent of the revenue for the promotion of |
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tourism and lodging; and |
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(2) notwithstanding Section 352.1015, 25 percent of |
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the revenue for: |
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(A) the removal of trash and litter in the |
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state-owned rivers and riverbeds located within the boundaries of |
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the county; and |
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(B) the provision and maintenance of litter |
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containers on or adjacent to state-owned rivers and riverbeds |
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primarily used by lodging guests and located within the boundaries |
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of the county. |
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SECTION 2. The change in law made by this Act applies only |
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to revenue collected on or after the effective date of this Act. |
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Revenue collected before the effective date of this Act is governed |
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by the law in effect when the revenue was collected, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2009. |