Bill Text: TX HB3055 | 2023-2024 | 88th Legislature | Engrossed

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Bill Title: Relating to the purposes for which certain counties may use county hotel occupancy tax revenue.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2023-05-11 - Referred to Natural Resources & Economic Development [HB3055 Detail]

Download: Texas-2023-HB3055-Engrossed.html

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88R9813 CJD-F
By: King of Uvalde H.B. No. 3055

A BILL TO BE ENTITLED
AN ACT
relating to the purposes for which certain counties may use county
hotel occupancy tax revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.110, Tax Code, is amended to read as
follows:
Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED
WHOLLY IN EDWARDS AQUIFER AUTHORITY. (a) A county authorized to
impose a tax by Section 352.002(a)(15) may use the revenue from a
[the] tax imposed under this chapter [only as follows]:
(1) [75 percent of the revenue] for the promotion of
tourism and lodging; [and]
(2) for a convention center facility; and
(3) notwithstanding Section 352.1015, [25 percent of
the revenue] for:
(A) the removal of trash and litter in the
state-owned rivers and riverbeds located within the boundaries of
the county; [and]
(B) the provision and maintenance of litter
containers on or adjacent to state-owned rivers and riverbeds
primarily used by lodging guests and located within the boundaries
of the county; and
(C) the payment of costs associated with a
contract with a person for the provision of security personnel for
events and activities directly related to tourism activity
occurring along and adjacent to state-owned rivers and riverbeds
that are primarily used by lodging guests and located within the
boundaries of the county.
(b) A county to which this section applies may not:
(1) use more than:
(A) 25 percent of the annual revenue from a tax
imposed under this chapter for a purpose described by Subsection
(a)(3); or
(B) 18 percent of the annual revenue from a tax
imposed under this chapter for the purpose described by Subsection
(a)(3)(C); or
(2) use revenue from a tax imposed under this chapter
for costs associated with law enforcement other than those
described by Subsection (a)(3)(C).
(c) If a county to which this section applies uses revenue
derived from a tax imposed under this chapter for a purpose
described by Subsection (a)(3)(C), the county shall:
(1) determine the amount of annual revenue the county
receives from any applicable permit, license, or similar fee
collected by the county for the use of county resources that are
directly related to the events and activities described by
Subsection (a)(3)(C); and
(2) apply the revenue described by Subdivision (1) to
the cost of providing security staffing for the events and
activities described by Subsection (a)(3)(C).
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, 2023.