86R32626 MP-F
By: Hughes S.B. No. 1467
(Paddie)
Substitute the following for S.B. No. 1467: No.
A BILL TO BE ENTITLED
AN ACT
relating to the municipal hotel occupancy tax in certain
municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101(n), Tax Code, is amended to read
as follows:
(n) In addition to other authorized uses, a municipality
that has a population of not more than 1,500 and is located in a
county that borders Arkansas and Louisiana may use revenue from the
municipal hotel occupancy tax for the promotion of tourism by the
enhancement and upgrading of an existing sports facility or field
as specified by Subsection (a)(7), provided that the requirements
of Subsection [Subsections] (a)(7)(A) [and (C)] and Section
351.1076 are met.
SECTION 2. Section 351.1066(a), Tax Code, is amended to
read as follows:
(a) This section applies only to:
(1) a municipality with a population of at least 3,500
but less than 5,500 that is the county seat of a county with a
population of less than 50,000 that borders a county with a
population of more than 1.6 million;
(2) a municipality with a population of at least 2,900
but less than 3,500 that is the county seat of a county with a
population of less than 22,000 that is bordered by the Trinity River
and includes a state park and a portion of a wildlife management
area;
(3) a municipality with a population of at least 7,500
that is located in a county that borders the Pecos River and that
has a population of not more than 15,000;
(4) a municipality with a population of not more than
5,000 that is located in a county through which the Frio River flows
and an interstate highway crosses, and that has a population of at
least 15,000; [and]
(5) a municipality with a population of not less than
7,500 that is located in a county with a population of not less than
40,000 but less than 250,000 that is adjacent to a county with a
population of less than 750; and
(6) a municipality that has a population of not more
than 25,000, that contains a cultural heritage museum, and that is
located in a county that borders the United Mexican States and the
Gulf of Mexico.
SECTION 3. This Act takes effect September 1, 2019.