By: Nevárez H.B. No. 4228
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal 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 351.10692 to read as follows:
Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
with a population of less than 2,000 located in a county that:
(1) is adjacent to the county in which the State
Capitol is located; and
(2) has a population of:
(A) not more than 45,000; or
(B) at least 100,000 but not more than 200,000.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue from the
municipal hotel occupancy tax for the promotion and preservation of
dark skies through construction and maintenance of infrastructure
and the purchase and installation of hardware that reduces light
pollution and sky glow.
(c) A municipality that uses revenue from the municipal
hotel occupancy tax for a purpose described by Subsection (b):
(1) shall determine the amount of area hotel revenue
attributable to dark skies related events and activities for five
years after the date the municipality first uses hotel occupancy
tax revenue for a purpose described by Subsection (b); and
(2) may not spend municipal hotel occupancy tax
revenue for the purposes described by Subsection (b) in a total
amount that exceeds the amount determined under Subdivision (1).
(d) A municipality may not spend more than 25 percent of the
municipality's annual hotel occupancy tax revenue for a purpose
described by Subsection (b).
SECTION 2. Section 351.1035, Tax Code, is repealed.
SECTION 3. 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, 2019.