| 1 | 1 | | By: Harper-Brown (Senate Sponsor - Carona) H.B. No. 3643 |
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| 2 | 2 | | (In the Senate - Received from the House May 13, 2013; |
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| 3 | 3 | | May 13, 2013, read first time and referred to Committee on Economic |
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| 4 | 4 | | Development; May 20, 2013, reported favorably by the following |
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| 5 | 5 | | vote: Yeas 5, Nays 0; May 20, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the allocation of revenue from the municipal hotel |
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| 11 | 11 | | occupancy tax by certain municipalities. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 351.1077, Tax Code, is amended by |
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| 14 | 14 | | amending Subsection (f) and adding Subsection (g) to read as |
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| 15 | 15 | | follows: |
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| 16 | 16 | | (f) A municipality that spends more than 15 percent of the |
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| 17 | 17 | | hotel occupancy tax revenue collected by the municipality in a |
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| 18 | 18 | | fiscal year for a purpose described by Section 351.101(a)(4) may |
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| 19 | 19 | | not in that fiscal year reduce the percentage of hotel occupancy tax |
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| 20 | 20 | | revenue that the municipality spends for a purpose described by |
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| 21 | 21 | | Section 351.101(a)(3) to a percentage that is less than the |
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| 22 | 22 | | percentage of hotel occupancy tax revenue spent by the municipality |
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| 23 | 23 | | for that purpose during the municipality's 2011-2012 fiscal year. |
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| 24 | 24 | | (g) This section expires September 1, 2026 [2022]. |
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| 25 | 25 | | SECTION 2. The change in law made by this Act to Section |
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| 26 | 26 | | 351.1077(f), Tax Code, applies only to a municipal fiscal year that |
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| 27 | 27 | | begins on or after the effective date of this Act. |
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| 28 | 28 | | SECTION 3. This Act takes effect September 1, 2013. |
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| 29 | 29 | | * * * * * |
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