H.B. No. 3643
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3643 was passed by the House on May
10, 2013, by the following vote: Yeas 114, Nays 29, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3643 was passed by the Senate on May
21, 2013, by the following vote: Yeas 30, Nays 1.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor