Bill Text: TX HB4152 | 2019-2020 | 86th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to use of hotel occupancy tax by certain counties.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2019-05-09 - Received from the House [HB4152 Detail]

Download: Texas-2019-HB4152-Introduced.html

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86R18277 TYPED
By: Nevárez H.B. No. 4152

A BILL TO BE ENTITLED
AN ACT
relating to use of hotel occupancy tax be certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 352, Tax Code, is amended by adding
section 352.114 to read as follows:
Sec. 352.114. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
MEXICO AND CONTAIN A NATIONAL PARK.
(a) Other provisions of this Chapter notwithstanding, if a
National Park with more than 400,000 acres located within a County
described by subsection 352.002(a)(14) closes or if the National
Park's essential visitor operations are significantly curtailed
for more than three consecutive days due to a lack of federal
appropriation of funding or due to an emergency, the County may use
hotel occupancy tax revenues as follows during the closure of the
National Park:
(1) To provide for the supplemental collection of
waste, sanitation, and to protect the health, safety, and welfare
of Park visitors; and
(2) To provide supplemental guidance and interpretive
services for Park visitors.
(b) The County may not continue to expend revenue for
purposes authorized by this section if the National Park is closed
more than 60 days in that fiscal year.
(c) The County may enter into an agreement with a federal
agency to facilitate use of hotel tax revenue under this Section.
(d) The County may not use hotel tax revenue under this
Section in an amount that exceeds annual area hotel revenue
attributable to visitors to the National Park.
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, 2019.