89R15961 CJD-F
By: Hayes H.B. No. 5028
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. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.111 to read as follows:
Sec. 351.111. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
that borders Lake Lewisville and is certified as a Dark Sky
Community by DarkSky International as part of the International
Dark Sky Places Program.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue from the
municipal hotel occupancy tax for:
(1) municipal services necessary for the operation of
hotels located within the municipality;
(2) the development and maintenance of roads and other
public infrastructure; and
(3) the beautification and improvement of public
parks.
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, 2025.