Texas 2017 - 85th Regular

Texas House Bill HB1494 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Morrison (Senate Sponsor - Kolkhorst) H.B. No. 1494
2		-	(In the Senate - Received from the House May 5, 2017;
3		-	May 8, 2017, read first time and referred to Committee on Natural
4		-	Resources & Economic Development; May 18, 2017, reported favorably
5		-	by the following vote: Yeas 7, Nays 2, 1 present not voting;
6		-	May 18, 2017, sent to printer.)
7		-	Click here to see the committee vote
	1	+	H.B. No. 1494
8	2
9	3
10		-	A BILL TO BE ENTITLED
11	4		AN ACT
12	5		relating to the use of municipal hotel occupancy tax revenue by
13	6		certain municipalities.
14	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	8		SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
16	9		by adding Section 351.1075 to read as follows:
17	10		Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY
18	11		CERTAIN MUNICIPALITIES. (a) This section applies only to a
19	12		municipality:
20	13		(1) a portion of which is designated as a cultural arts
21	14		district; and
22	15		(2) that is the county seat of a county:
23	16		(A) described by Section 352.002(a)(6);
24	17		(B) with a population of less than 50,000; and
25	18		(C) that includes a state park and a national
26	19		wildlife refuge.
27	20		(b) Notwithstanding any other provision of this chapter and
28	21		subject to Subsection (c)(1), a municipality to which this section
29	22		applies may use not more than 30 percent of the revenue derived from
30	23		the municipal hotel occupancy tax for the purposes provided by
31	24		Section 351.101(a)(4).
32	25		(c) A municipality to which this section applies that spends
33	26		more than 15 percent of the hotel occupancy tax revenue collected by
34	27		the municipality in a fiscal year for the purposes provided by
35	28		Section 351.101(a)(4):
36	29		(1) may not in that fiscal year reduce the percentage
37	30		of hotel occupancy tax revenue that the municipality spends for the
38	31		purposes described by Section 351.101(a)(3) to a percentage that is
39	32		less than the average percentage of hotel occupancy tax revenue
40	33		spent by the municipality for those purposes during the 36-month
41	34		period preceding that fiscal year; and
42	35		(2) shall determine for that fiscal year:
43	36		(A) the increase in the amount of hotel revenue
44	37		that is attributable to that expenditure; and
45	38		(B) the total amount of hotel occupancy tax
46	39		revenue spent by the municipality for the purposes provided by
47	40		Section 351.101(a)(4).
48	41		(d) If the amount of money determined under Subsection
49	42		(c)(2)(A) is less than the amount of money determined under
50	43		Subsection (c)(2)(B), the municipality shall reimburse the
51	44		municipality's hotel occupancy tax revenue fund from the
52	45		municipality's general fund an amount equal to 50 percent of the
53	46		difference between those determined amounts.
54	47		SECTION 2. This Act takes effect immediately if it receives
55	48		a vote of two-thirds of all the members elected to each house, as
56	49		provided by Section 39, Article III, Texas Constitution. If this
57	50		Act does not receive the vote necessary for immediate effect, this
58	51		Act takes effect September 1, 2017.
59		-	* * * * *
	52	+	______________________________ ______________________________
	53	+	President of the Senate Speaker of the House
	54	+	I certify that H.B. No. 1494 was passed by the House on May 4,
	55	+	2017, by the following vote: Yeas 138, Nays 5, 2 present, not
	56	+	voting.
	57	+	______________________________
	58	+	Chief Clerk of the House
	59	+	I certify that H.B. No. 1494 was passed by the Senate on May
	60	+	21, 2017, by the following vote: Yeas 26, Nays 5.
	61	+	______________________________
	62	+	Secretary of the Senate
	63	+	APPROVED: _____________________
	64	+	Date
	65	+	_____________________
	66	+	Governor