83R21857 TJB-D
By: Harper-Brown H.B. No. 3643
Substitute the following for H.B. No. 3643:
By: Hilderbran C.S.H.B. No. 3643
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of revenue from the municipal hotel
occupancy tax by certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.1077, Tax Code, is amended by
amending Subsection (f) and adding Subsection (g) to read as
follows:
(f) A municipality that spends more than 15 percent of the
hotel occupancy tax revenue collected by the municipality in a
fiscal year for a purpose described by Section 351.101(a)(4) may
not in that fiscal year reduce the percentage of hotel occupancy tax
revenue that the municipality spends for a purpose described by
Section 351.101(a)(3) to a percentage that is less than the
percentage of hotel occupancy tax revenue spent by the municipality
for that purpose during the municipality's 2011-2012 fiscal year.
(g) This section expires September 1, 2026 [2022].
SECTION 2. The change in law made by this Act to Section
351.1077(f), Tax Code, applies only to a municipal fiscal year that
begins on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2013.