S.B. No. 2208
AN ACT
relating to the use of hotel occupancy tax revenue by certain
counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.111 to read as follows:
Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF
NECHES RIVER, SABINE RIVER, AND SABINE LAKE. (a) In addition to
the purposes authorized by this chapter, the revenue from a tax
imposed under this chapter by a county authorized to impose the tax
by Section 352.002(a)(28) may be used to construct and equip a
pavilion that is primarily used for events attended by tourists and
hotel guests and that has a substantial impact on hotel activity.
(b) If a county to which this section applies uses revenue
derived from the tax imposed under this chapter for a purpose
described by Subsection (a), the county may not reduce the
percentage of revenue from the tax imposed under this chapter and
allocated for a purpose described by Section 351.101(a)(3) to a
percentage that is less than the average percentage of that revenue
allocated by the county for that purpose during the 36-month period
preceding the date the county first uses hotel occupancy tax
revenue for the purpose described by Subsection (a).
SECTION 2. 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.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 2208 passed the Senate on
April 17, 2019, by the following vote: Yeas 28, Nays 3.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 2208 passed the House on
May 17, 2019, by the following vote: Yeas 118, Nays 29, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor