| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the use of municipal hotel occupancy tax revenue in |
|
|
certain municipalities. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 351.101, Tax Code, is amended by adding |
|
|
Subsection (q) to read as follows: |
|
|
(q) In addition to the purposes provided by Subsection (a), |
|
|
a municipality with a population of more than 48,000 but less than |
|
|
95,000 that is located in two counties, one of which has a |
|
|
population of at least 900,000 but less than 1.7 million, may use |
|
|
revenue from the municipal hotel occupancy tax to promote tourism |
|
|
and the convention and hotel industry by constructing, improving, |
|
|
equipping, repairing, maintaining, operating, or expanding a |
|
|
coliseum or multiuse facility if the majority of the events at the |
|
|
coliseum or facility attract tourists who substantially increase |
|
|
economic activity at hotels in the municipality. |
|
|
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, 2019. |