| 1 | 1 | | By: Middleton S.B. No. 2564 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the use of hotel occupancy tax revenue by certain |
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| 7 | 7 | | municipalities. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 351.101, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (q) to read as follows: |
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| 11 | 11 | | (q) In addition to the purposes provided by Subsections (a) |
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| 12 | 12 | | and (e), a municipality described by Section 351.102(e)(13) may use |
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| 13 | 13 | | revenue from the hotel occupancy tax for the promotion of tourism. |
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| 14 | 14 | | SECTION 2. Sections 351.102(e) and (g), Tax Code, are |
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| 15 | 15 | | amended to read as follows: |
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| 16 | 16 | | (e) In addition to the municipalities described by |
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| 17 | 17 | | Subsection (b), that subsection also applies to: |
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| 18 | 18 | | (1) a municipality with a population of at least |
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| 19 | 19 | | 15,000 but not more than 21,000 that: |
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| 20 | 20 | | (A) is wholly located in a county with a |
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| 21 | 21 | | population of more than 300,000 but not more than 425,000; |
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| 22 | 22 | | (B) is located in a county adjacent to a county |
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| 23 | 23 | | with a population of over 4,000,000; and |
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| 24 | 24 | | (C) has its city hall located not more than |
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| 25 | 25 | | twenty miles from a cruise port in Texas. |
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| 26 | 26 | | (g) A municipality to which this section applies may not |
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| 27 | 27 | | receive or pledge revenue or funds under Subsection (b) or (c) for a |
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| 28 | 28 | | hotel project unless the municipality enters into an agreement with |
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| 29 | 29 | | a person for the development of the hotel project before September |
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| 30 | 30 | | 1, 2023 [2021]. |
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| 31 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2023. |
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