Bill Text: TX HB1494 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2017-06-01 - Effective immediately [HB1494 Detail]
Download: Texas-2017-HB1494-Enrolled.html
| H.B. No. 1494 | ||
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| 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 351.1075 to read as follows: | ||
| Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY | ||
| CERTAIN MUNICIPALITIES. (a) This section applies only to a | ||
| municipality: | ||
| (1) a portion of which is designated as a cultural arts | ||
| district; and | ||
| (2) that is the county seat of a county: | ||
| (A) described by Section 352.002(a)(6); | ||
| (B) with a population of less than 50,000; and | ||
| (C) that includes a state park and a national | ||
| wildlife refuge. | ||
| (b) Notwithstanding any other provision of this chapter and | ||
| subject to Subsection (c)(1), a municipality to which this section | ||
| applies may use not more than 30 percent of the revenue derived from | ||
| the municipal hotel occupancy tax for the purposes provided by | ||
| Section 351.101(a)(4). | ||
| (c) A municipality to which this section applies that spends | ||
| more than 15 percent of the hotel occupancy tax revenue collected by | ||
| the municipality in a fiscal year for the purposes provided by | ||
| Section 351.101(a)(4): | ||
| (1) may not in that fiscal year reduce the percentage | ||
| of hotel occupancy tax revenue that the municipality spends for the | ||
| purposes described by Section 351.101(a)(3) to a percentage that is | ||
| less than the average percentage of hotel occupancy tax revenue | ||
| spent by the municipality for those purposes during the 36-month | ||
| period preceding that fiscal year; and | ||
| (2) shall determine for that fiscal year: | ||
| (A) the increase in the amount of hotel revenue | ||
| that is attributable to that expenditure; and | ||
| (B) the total amount of hotel occupancy tax | ||
| revenue spent by the municipality for the purposes provided by | ||
| Section 351.101(a)(4). | ||
| (d) If the amount of money determined under Subsection | ||
| (c)(2)(A) is less than the amount of money determined under | ||
| Subsection (c)(2)(B), the municipality shall reimburse the | ||
| municipality's hotel occupancy tax revenue fund from the | ||
| municipality's general fund an amount equal to 50 percent of the | ||
| difference between those determined amounts. | ||
| 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, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 1494 was passed by the House on May 4, | ||
| 2017, by the following vote: Yeas 138, Nays 5, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 1494 was passed by the Senate on May | ||
| 21, 2017, by the following vote: Yeas 26, Nays 5. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
