By: Aliseda H.B. No. 1315
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. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1066 to read as follows:
Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to:
(1) a municipality with a population of at least 3,500
but less than 5,500 that is the county seat of a county with a
population of less than 50,000 that borders a county with a
population of more than 1.6 million; and
(2) a municipality with a population of at least 2,900
but less than 3,500 that is the county seat of a county with a
population of less than 22,000 that is bordered by the Trinity River
and includes a state park and a portion of a wildlife management
area.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use all or any
portion of the revenue derived from the municipal hotel occupancy
tax for:
(1) a business recruitment project to substantially
enhance hotel activity and encourage tourism; and
(2) if requested and approved by a majority of the
hotel owners or managers in the municipality, the construction,
enlarging, equipping, improvement, maintenance, repairing and
operation of a recreational facility to substantially enhance hotel
activity and encourage tourism.
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, 2011.