By: Middleton S.B. No. 2564
A BILL TO BE ENTITLED
AN ACT
relating to the use of hotel occupancy tax revenue by certain
municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by adding
Subsection (q) to read as follows:
(q) In addition to the purposes provided by Subsections (a)
and (e), a municipality described by Section 351.102(e)(13) may use
revenue from the hotel occupancy tax for the promotion of tourism.
SECTION 2. Sections 351.102(e) and (g), Tax Code, are
amended to read as follows:
(e) In addition to the municipalities described by
Subsection (b), that subsection also applies to:
(1) a municipality with a population of at least
15,000 but not more than 21,000 that:
(A) is wholly located in a county with a
population of more than 300,000 but not more than 425,000;
(B) is located in a county adjacent to a county
with a population of over 4,000,000; and
(C) has its city hall located not more than
twenty miles from a cruise port in Texas.
(g) A municipality to which this section applies may not
receive or pledge revenue or funds under Subsection (b) or (c) for a
hotel project unless the municipality enters into an agreement with
a person for the development of the hotel project before September
1, 2023 [2021].
SECTION 3. 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, 2023.