By: Zwiener H.B. No. 2433
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue by
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.10692, Tax Code, is amended by
amending Subsections (a) and (c) and adding Subsection (e) to read
as follows:
(a) This section applies only to a municipality that is
[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) contains [has a population of]:
(A) a headquarters and visitor center for a
national historical park dedicated to a former president of the
United States [not more than 25,000]; or
(B) more than one area that is certified as a Dark
Sky Community by the International Dark-Sky Association as part of
the International Dark Sky Places Program [at least 100,000 but not
more than 200,000].
(c) A municipality that uses revenue from the municipal
hotel occupancy tax for a purpose described by Subsection (b):
(1) shall make a good-faith estimate based on
reasonable documentation of [determine] the annual 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 an annual [a
total] amount that exceeds the amount determined under Subdivision
(1).
(e) A municipality that uses municipal hotel occupancy tax
revenue under this section may not reduce the percentage of revenue
from that tax allocated for a purpose described by Section
351.101(a)(3) to a percentage that is less than the average
percentage of the revenue from that tax allocated by the
municipality for the purpose described by Section 351.101(a)(3)
during the 36-month period preceding the date the municipality
begins using revenue for a purpose described by this section.
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, 2021.