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By: Zwiener, Biedermann |
H.B. No. 4158 |
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(Senate Sponsor - Zaffirini) |
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(In the Senate - Received from the House May 13, 2019; |
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May 14, 2019, read first time and referred to Committee on Natural |
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Resources & Economic Development; May 17, 2019, reported favorably |
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by the following vote: Yeas 11, Nays 0; May 17, 2019, sent to |
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printer.) |
Click here to see the committee vote |
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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 351.10692 to read as follows: |
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Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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with a population of less than 2,000 located in a county that: |
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(1) is adjacent to the county in which the State |
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Capitol is located; and |
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(2) has a population of: |
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(A) not more than 25,000; or |
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(B) at least 100,000 but not more than 200,000. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use revenue from the |
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municipal hotel occupancy tax for the promotion and preservation of |
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dark skies through construction and maintenance of infrastructure |
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and the purchase and installation of hardware that reduces light |
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pollution and sky glow. |
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(c) A municipality that uses revenue from the municipal |
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hotel occupancy tax for a purpose described by Subsection (b): |
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(1) shall determine the amount of area hotel revenue |
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attributable to dark skies related events and activities for five |
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years after the date the municipality first uses hotel occupancy |
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tax revenue for a purpose described by Subsection (b); and |
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(2) may not spend municipal hotel occupancy tax |
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revenue for the purposes described by Subsection (b) in a total |
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amount that exceeds the amount determined under Subdivision (1). |
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(d) A municipality may not spend more than 25 percent of the |
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municipality's annual hotel occupancy tax revenue for a purpose |
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described by Subsection (b). |
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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, 2019. |
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