85R8529 CJC-D
By: Morrison H.B. No. 1494
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue by
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 351.1075 to read as follows:
Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY
CERTAIN MUNICIPALITIES. (a) This section applies only to a
municipality that is the county seat of a county:
(1) described by Section 352.002(a)(6);
(2) with a population of less than 30,000; and
(3) that includes a state park and a national wildlife
refuge.
(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 the purposes provided by Section 351.101(a)(4).
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, 2017.