84R7342 ADM-D
By: Paul H.B. No. 1585
A BILL TO BE ENTITLED
AN ACT
relating to the use of 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 351.1071 to read as follows:
Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality:
(1) that has a population of not more than 5,000; and
(2) at least part of which is located less than
one-eighth of one mile from a space center operated by an agency of
the federal government.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use:
(1) not more than 45 percent of the revenue derived
from the municipal hotel occupancy tax for economic development
projects to enhance public areas at or in the immediate vicinity of
hotels or convention center facilities, including construction and
maintenance projects, projects improving the visual appeal of those
areas, and projects updating signage; and
(2) not more than 15 percent of the revenue derived
from the municipal hotel occupancy tax for peace officers,
firefighters, emergency medical services personnel, or other local
government employees working at special events attended by large
numbers of tourists.
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, 2015.