85R8529 CJC-D
 
  By: Morrison H.B. No. 1494
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of municipal hotel occupancy tax revenue by
  certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1075 to read as follows:
         Sec. 351.1075.  ALLOCATION OF REVENUE FOR THE ARTS BY
  CERTAIN MUNICIPALITIES. (a) This section applies only to a
  municipality that is the county seat of a county:
               (1)  described by Section 352.002(a)(6);
               (2)  with a population of less than 30,000; and
               (3)  that includes a state park and a national wildlife
  refuge.
         (b)  Notwithstanding any other provision of this chapter, a
  municipality to which this section applies may use all or any
  portion of the revenue derived from the municipal hotel occupancy
  tax for the purposes provided by Section 351.101(a)(4).
         SECTION 2.  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, 2017.