|
|
|
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. Section 351.10692, Tax Code, is amended by |
|
amending Subsections (a) and (c) and adding Subsection (e) to read |
|
as follows: |
|
(a) This section applies only to a municipality that is |
|
[with a population of less than 2,000] located in a county that: |
|
(1) is adjacent to the county in which the State |
|
Capitol is located; and |
|
(2) has a population of less than 300,000 [: |
|
[(A) not more than 25,000; or |
|
[(B) at least 100,000 but not more than 200,000]. |
|
(c) A municipality that uses revenue from the municipal |
|
hotel occupancy tax for a purpose described by Subsection (b): |
|
(1) shall make a good-faith estimate based on |
|
reasonable documentation of [determine] the annual amount of area |
|
hotel revenue attributable to dark skies related events and |
|
activities [for five years after the date the municipality first |
|
uses hotel occupancy tax revenue for a purpose described by |
|
Subsection (b)]; and |
|
(2) may not spend municipal hotel occupancy tax |
|
revenue for the purposes described by Subsection (b) in an annual [a |
|
total] amount that exceeds the amount determined under Subdivision |
|
(1). |
|
(e) A municipality that uses municipal hotel occupancy tax |
|
revenue under this section may not reduce the percentage of revenue |
|
from that tax allocated for a purpose described by Section |
|
351.101(a)(3) to a percentage that is less than the average |
|
percentage of the revenue from that tax allocated by the |
|
municipality for the purpose described by Section 351.101(a)(3) |
|
during the 36-month period preceding the date the municipality |
|
begins using revenue for a purpose described by this section. |
|
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, 2021. |