| 1 | 1 | | By: Hinojosa H.B. No. 4173 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | Relating to the portion of the municipal hotel occupancy tax |
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| 7 | 7 | | revenue collected in certain cities that can be utilized to promote |
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| 8 | 8 | | the arts. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subsection (c), Section 351.103, Tax Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (c) Not more than 15 percent of the hotel occupancy tax |
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| 13 | 13 | | revenue collected by a municipality, other than a municipality |
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| 14 | 14 | | having a population of (i) at least 750,000 but less than 1,000,000 |
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| 15 | 15 | | or (ii) more than 1.6 million, or the amount of tax received by the |
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| 16 | 16 | | municipality at the rate of one percent of the cost of a room, |
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| 17 | 17 | | whichever is greater, may be used for the purposes provided by |
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| 18 | 18 | | Section 351.101(a)(4). Not more than 19.30 percent of the hotel |
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| 19 | 19 | | occupancy tax revenue collected by a municipality having a |
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| 20 | 20 | | population of (i) at least 750,000 but less than 1,000,000 or (ii) |
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| 21 | 21 | | more than 1.6 million, or the amount of tax received by the |
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| 22 | 22 | | municipality at the rate of one percent of the cost of a room, |
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| 23 | 23 | | whichever is greater, may be used for the purposes provided by |
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| 24 | 24 | | Section 351.101(a)(4). Not more than 15 percent of the hotel |
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| 25 | 25 | | occupancy tax revenue collected by a municipality having a |
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| 26 | 26 | | population of more than 125,000 may be used for the purposes |
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| 27 | 27 | | provided by Section 351.101(a)(5). |
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| 28 | 28 | | SECTION 2. This Act takes effect immediately if it receives |
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| 29 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 32 | | Act takes effect September 1, 2017. |
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