| 1 | 1 | | 86R14300 SRA-F |
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| 2 | 2 | | By: Phelan H.B. No. 4305 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the use of hotel occupancy tax revenue by certain |
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| 8 | 8 | | counties. |
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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. Subchapter B, Chapter 352, Tax Code, is amended |
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| 11 | 11 | | by adding Section 352.111 to read as follows: |
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| 12 | 12 | | Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF |
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| 13 | 13 | | NECHES RIVER, SABINE RIVER, AND SABINE LAKE. (a) In addition to |
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| 14 | 14 | | the purposes authorized by this chapter, the revenue from a tax |
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| 15 | 15 | | imposed under this chapter by a county authorized to impose the tax |
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| 16 | 16 | | by Section 352.002(a)(28) may be used to construct and equip a |
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| 17 | 17 | | pavilion that is primarily used for events attended by tourists and |
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| 18 | 18 | | hotel guests and that has a substantial impact on hotel activity. |
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| 19 | 19 | | (b) If a county to which this section applies uses revenue |
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| 20 | 20 | | derived from the tax imposed under this chapter for a purpose |
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| 21 | 21 | | described by Subsection (a), the county may not reduce the |
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| 22 | 22 | | percentage of revenue from the tax imposed under this chapter and |
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| 23 | 23 | | allocated for a purpose described by Section 351.101(a)(3) to a |
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| 24 | 24 | | percentage that is less than the average percentage of that revenue |
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| 25 | 25 | | allocated by the county for that purpose during the 36-month period |
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| 26 | 26 | | preceding the date the county first uses hotel occupancy tax |
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| 27 | 27 | | revenue for the purpose described by Subsection (a). |
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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, 2019. |
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