Bill Text: TX HB3864 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the expenditure of municipal hotel occupancy tax revenue allocated by certain municipalities for certain purposes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-19 - Referred to Ways & Means [HB3864 Detail]
Download: Texas-2019-HB3864-Introduced.html
| 86R9602 SMT-F | ||
| By: Bohac | H.B. No. 3864 | |
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| relating to the expenditure of municipal hotel occupancy tax | ||
| revenue allocated by certain municipalities for certain purposes. | ||
| 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. EXPENDITURE OF ALLOCATED REVENUE: ELIGIBLE | ||
| COASTAL MUNICIPALITY AND CERTAIN OTHER MUNICIPALITIES. (a) This | ||
| section applies only to: | ||
| (1) an eligible coastal municipality; and | ||
| (2) a municipality with a population of more than | ||
| 750,000 and less than one million. | ||
| (b) If a municipality allocates a percentage of the hotel | ||
| occupancy tax revenue the municipality collects for the purposes | ||
| provided by Section 351.101(a)(5) for a site or museum not | ||
| primarily visited by tourists, the municipality may not spend any | ||
| portion of the allocated hotel occupancy tax revenue for that site | ||
| or museum in a fiscal year in an amount that exceeds the amount of | ||
| hotel occupancy tax revenue the municipality proposes to spend for | ||
| the site or museum for that fiscal year multiplied by the | ||
| municipality's good faith estimate of the percentage that the | ||
| annual number of tourists visiting the site or museum bears to the | ||
| total annual number of visitors to the site or museum. | ||
| (c) A municipality shall require a site or museum to report | ||
| the annual numbers of tourists visiting the site or museum and total | ||
| visitors to the site or museum for the purposes of making the good | ||
| faith estimate described by Subsection (b). | ||
| (d) To the extent that hotel occupancy tax revenue collected | ||
| and allocated for a purpose described by Section 351.101(a)(5) may | ||
| not be spent because of the limitation provided by Subsection (b), | ||
| the municipality may allocate that revenue in the following fiscal | ||
| year in the manner provided by this chapter. | ||
| SECTION 2. This Act takes effect September 1, 2019. | ||
