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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of county hotel occupancy taxes by certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.103, Tax Code, is amended to read as |
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follows: |
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Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO |
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MUNICIPALITY. (a) Except as provided by Subsection (b), the [The] |
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revenue from a tax imposed under this chapter by a county that has |
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no municipality may be used only for: |
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(1) the purposes provided by Sections 351.101(a)(1), |
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(2), and (4); |
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(2) advertising for general promotional and tourist |
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advertising of the county and conducting a solicitation program to |
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attract conventions and visitors either by the county or through |
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contracts with persons or organizations selected by the |
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commissioners court; and |
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(3) historical preservation and restoration. |
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(b) Notwithstanding any other provision of this chapter, a |
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county described by Subsection (a) that owns an airport may use |
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revenue from a tax imposed under this chapter for: |
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(1) general improvement and beautification projects |
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that encourage tourism; and |
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(2) repairs and improvements to the county airport or |
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reimbursement for repairs and improvements to the airport. |
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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, 2017. |