83R6921 ADM-D
By: Lozano H.B. No. 1279
A BILL TO BE ENTITLED
AN ACT
relating to the use of hotel occupancy tax revenue in certain
municipalities and counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1067 to read as follows:
Sec. 351.1067. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES IN COUNTIES THROUGH WHICH ARANSAS RIVER FLOWS. (a)
This section applies only to a municipality located in a county with
a population of less than 50,000 through which the Aransas River
flows and that has a municipality with a population of more than
10,000.
(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 projects to maintain and improve critical infrastructure in
the municipality.
SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.1041 to read as follows:
Sec. 352.1041. USE OF REVENUE: CERTAIN COUNTIES THROUGH
WHICH ARANSAS RIVER FLOWS. Notwithstanding any other provision of
this chapter, a county with a population of less than 50,000 through
which the Aransas River flows and that has a municipality with a
population of more than 10,000 and is authorized to impose a tax
under this chapter may use all or any portion of the revenue from a
tax imposed under this chapter for projects to maintain and improve
critical infrastructure in the county.
SECTION 3. 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, 2013.