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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue in |
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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 351.1066 to read as follows: |
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Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. Notwithstanding any other provision of this |
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chapter, a municipality with a population of at least 4,000 but less |
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than 5,500 that is the county seat of a county with a population of |
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less than 50,000 that borders a county with a population of more |
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than 1.6 million may use all or any portion of the revenue derived |
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from the municipal hotel occupancy tax for: |
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(1) an economic development project; and |
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(2) the construction, enlarging, equipping, |
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improvement, maintenance, repairing, and operation of a |
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recreational facility. |
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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, 2011. |