| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R14041 RDS-D | |
| 2 | 2 | By: Powell S.B. No. 1851 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the use of municipal hotel occupancy tax revenue by | |
| 8 | 8 | certain municipalities. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 351.101, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (u) to read as follows: | |
| 12 | 12 | (u) In addition to other authorized uses, a municipality | |
| 13 | 13 | that has a population of less than 20,000, is bisected by Interstate | |
| 14 | 14 | 20, and is located in a county with a population of more than 1.8 | |
| 15 | 15 | million that is adjacent to a county with a population of more than | |
| 16 | 16 | 2.2 million may use revenue from the municipal hotel occupancy tax | |
| 17 | 17 | for the construction of: | |
| 18 | 18 | (1) improvements to municipal parks; and | |
| 19 | 19 | (2) municipal trails and sidewalks that connect | |
| 20 | 20 | municipal parks to lodging establishments, tourist attractions, | |
| 21 | 21 | and related public facilities. | |
| 22 | 22 | SECTION 2. This Act takes effect immediately if it receives | |
| 23 | 23 | a vote of two-thirds of all the members elected to each house, as | |
| 24 | 24 | provided by Section 39, Article III, Texas Constitution. If this | |
| 25 | 25 | Act does not receive the vote necessary for immediate effect, this | |
| 26 | 26 | Act takes effect September 1, 2021. |