Texas 2011 82nd Regular

Texas House Bill HB1315 House Committee Report / Bill

Filed 02/01/2025

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                    82R18351 CJC-D
 By: Aliseda H.B. No. 1315
 Substitute the following for H.B. No. 1315:
 By:  Hilderbran C.S.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. Notwithstanding any other provision of this
 chapter, 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 may use all or any portion of the revenue derived
 from the municipal hotel occupancy tax for:
 (1)  a business recruitment project to enhance hotel
 activity and encourage tourism; and
 (2)  the construction, enlarging, equipping,
 improvement, maintenance, repairing, and operation of a
 recreational facility to 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.