| 1 | 1 | | 88R9813 CJD-F |
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| 2 | 2 | | By: King of Uvalde H.B. No. 3055 |
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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 purposes for which certain counties may use county |
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| 8 | 8 | | hotel occupancy tax revenue. |
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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. Section 352.110, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED |
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| 13 | 13 | | WHOLLY IN EDWARDS AQUIFER AUTHORITY. (a) A county authorized to |
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| 14 | 14 | | impose a tax by Section 352.002(a)(15) may use the revenue from a |
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| 15 | 15 | | [the] tax imposed under this chapter [only as follows]: |
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| 16 | 16 | | (1) [75 percent of the revenue] for the promotion of |
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| 17 | 17 | | tourism and lodging; [and] |
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| 18 | 18 | | (2) for a convention center facility; and |
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| 19 | 19 | | (3) notwithstanding Section 352.1015, [25 percent of |
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| 20 | 20 | | the revenue] for: |
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| 21 | 21 | | (A) the removal of trash and litter in the |
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| 22 | 22 | | state-owned rivers and riverbeds located within the boundaries of |
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| 23 | 23 | | the county; [and] |
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| 24 | 24 | | (B) the provision and maintenance of litter |
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| 25 | 25 | | containers on or adjacent to state-owned rivers and riverbeds |
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| 26 | 26 | | primarily used by lodging guests and located within the boundaries |
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| 27 | 27 | | of the county; and |
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| 28 | 28 | | (C) the payment of costs associated with a |
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| 29 | 29 | | contract with a person for the provision of security personnel for |
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| 30 | 30 | | events and activities directly related to tourism activity |
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| 31 | 31 | | occurring along and adjacent to state-owned rivers and riverbeds |
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| 32 | 32 | | that are primarily used by lodging guests and located within the |
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| 33 | 33 | | boundaries of the county. |
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| 34 | 34 | | (b) A county to which this section applies may not: |
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| 35 | 35 | | (1) use more than: |
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| 36 | 36 | | (A) 25 percent of the annual revenue from a tax |
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| 37 | 37 | | imposed under this chapter for a purpose described by Subsection |
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| 38 | 38 | | (a)(3); or |
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| 39 | 39 | | (B) 18 percent of the annual revenue from a tax |
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| 40 | 40 | | imposed under this chapter for the purpose described by Subsection |
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| 41 | 41 | | (a)(3)(C); or |
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| 42 | 42 | | (2) use revenue from a tax imposed under this chapter |
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| 43 | 43 | | for costs associated with law enforcement other than those |
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| 44 | 44 | | described by Subsection (a)(3)(C). |
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| 45 | 45 | | (c) If a county to which this section applies uses revenue |
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| 46 | 46 | | derived from a tax imposed under this chapter for a purpose |
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| 47 | 47 | | described by Subsection (a)(3)(C), the county shall: |
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| 48 | 48 | | (1) determine the amount of annual revenue the county |
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| 49 | 49 | | receives from any applicable permit, license, or similar fee |
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| 50 | 50 | | collected by the county for the use of county resources that are |
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| 51 | 51 | | directly related to the events and activities described by |
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| 52 | 52 | | Subsection (a)(3)(C); and |
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| 53 | 53 | | (2) apply the revenue described by Subdivision (1) to |
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| 54 | 54 | | the cost of providing security staffing for the events and |
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| 55 | 55 | | activities described by Subsection (a)(3)(C). |
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| 56 | 56 | | SECTION 2. This Act takes effect immediately if it receives |
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| 57 | 57 | | a vote of two-thirds of all the members elected to each house, as |
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| 58 | 58 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 59 | 59 | | Act does not receive the vote necessary for immediate effect, this |
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| 60 | 60 | | Act takes effect September 1, 2023. |
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