| 1 | 1 | | 81R22462 KLA-D |
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| 2 | 2 | | By: McReynolds H.B. No. 4794 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the rate of the municipal hotel occupancy tax in certain |
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| 8 | 8 | | municipalities and to the use of certain revenue from that tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 351.003, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (f) to read as follows: |
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| 12 | 12 | | (f) The rate in a municipality with a population of more |
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| 13 | 13 | | than 32,000 but less than 40,000 that is located in a county with a |
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| 14 | 14 | | population of more than 80,000 and is home to a forestry museum |
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| 15 | 15 | | featuring collections related to the forest industry may not exceed |
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| 16 | 16 | | nine percent of the price paid for a room. |
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| 17 | 17 | | SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended |
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| 18 | 18 | | by adding Section 351.1075 to read as follows: |
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| 19 | 19 | | Sec. 351.1075. ALLOCATION OF REVENUE: CERTAIN |
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| 20 | 20 | | MUNICIPALITIES. (a) This section applies only to a municipality |
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| 21 | 21 | | with a population of more than 32,000 but less than 40,000 that is |
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| 22 | 22 | | located in a county with a population of more than 80,000 and is |
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| 23 | 23 | | home to a forestry museum featuring collections related to the |
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| 24 | 24 | | forest industry. |
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| 25 | 25 | | (b) Notwithstanding Section 351.101, a municipality to |
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| 26 | 26 | | which this section applies shall use the amount of revenue from the |
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| 27 | 27 | | tax that is derived from the application of the tax at a rate of more |
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| 28 | 28 | | than seven percent of the price paid for a room only for the |
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| 29 | 29 | | promotion of tourism in the municipality and the operation of a |
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| 30 | 30 | | convention center located in the municipality. |
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| 31 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2009. |
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