83R21857 TJB-D
 
  By: Harper-Brown H.B. No. 3643
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the allocation of revenue from the municipal hotel
  occupancy tax by certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.1077, Tax Code, is amended by
  amending Subsection (f) and adding Subsection (g) to read as
  follows:
         (f)  A municipality that spends more than 15 percent of the
  hotel occupancy tax revenue collected by the municipality in a
  fiscal year for a purpose described by Section 351.101(a)(4) may
  not in that fiscal year reduce the percentage of hotel occupancy tax
  revenue that the municipality spends for a purpose described by
  Section 351.101(a)(3) to a percentage that is less than the
  percentage of hotel occupancy tax revenue spent by the municipality
  for that purpose during the municipality's 2011-2012 fiscal year.
         (g)  This section expires September 1, 2026 [2022].
         SECTION 2.  The change in law made by this Act to Section
  351.1077(f), Tax Code, applies only to a municipal fiscal year that
  begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2013.