By: Zwiener H.B. No. 2433
 
 
 
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 351.10692, Tax Code, is amended to read
  as follows:
         Sec. 351.10692.  ALLOCATION OF REVENUE: CERTAIN
  MUNICIPALITIES.  (a)  This section applies only to a municipality
  [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:
                     (A)  [not more than 25,000; or]
                     [(B)]  less[at least 100,000 but not more] than
  300,000 [200,000].
         (b)  Notwithstanding any other provision of this chapter, a
  municipality to which this section applies may use revenue from the
  municipal hotel occupancy tax for the promotion and preservation of
  dark skies through construction and maintenance of infrastructure
  and the purchase and installation of hardware that reduces light
  pollution and sky glow.
         (c)  A municipality that uses revenue from the municipal
  hotel occupancy tax for a purpose described by Subsection (b):
               (1)  shall determine the 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 a total
  amount that exceeds the amount determined under Subdivision (1).
         (d)  A municipality may not spend more than 25 percent of the
  municipality's annual hotel occupancy tax revenue for a purpose
  described by Subsection (b).
         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.