| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the rate of the municipal hotel occupancy tax in certain |
|
|
municipalities and to the use of certain revenue from that tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 351.003, Tax Code, is amended by adding |
|
|
Subsection (f) to read as follows: |
|
|
(f) The rate in a municipality with a population of more |
|
|
than 32,000 but less than 40,000 that is located in a county with a |
|
|
population of more than 80,000 and is home to a forestry museum |
|
|
featuring collections related to the forest industry may not exceed |
|
|
nine percent of the price paid for a room. |
|
|
SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended |
|
|
by adding Section 351.1075 to read as follows: |
|
|
Sec. 351.1075. ALLOCATION OF REVENUE: CERTAIN |
|
|
MUNICIPALITIES. (a) This section applies only to a municipality |
|
|
with a population of more than 32,000 but less than 40,000 that is |
|
|
located in a county with a population of more than 80,000 and is |
|
|
home to a forestry museum featuring collections related to the |
|
|
forest industry. |
|
|
(b) Notwithstanding Section 351.101, a municipality to |
|
|
which this section applies shall use the amount of revenue from the |
|
|
tax that is derived from the application of the tax at a rate of more |
|
|
than seven percent of the price paid for a room only for the |
|
|
promotion of tourism in the municipality and the operation of a |
|
|
convention center located in the municipality. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2009. |