Bill Text: TX HB1197 | 2019-2020 | 86th Legislature | Introduced

Texas House Bill 1197 (Prior Session Legislation)

Introduced

Bill Title: Relating to the allocation of hotel occupancy tax revenue collected by certain municipalities.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-05-10 - Returned to Local & Consent Calendars Comm. [HB1197 Detail]

Download: Texas-2019-HB1197-Introduced.html

	86R6448 SMT-F

	By: Button	H.B. No. 1197



	A BILL TO BE ENTITLED
	AN ACT
	relating to the allocation of hotel occupancy tax revenue collected
	by certain municipalities.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 351.103, Tax Code, is amended by
	amending Subsection (b) and adding Subsection (b-1) to read as
	follows:
	(b) Subsection (a) does not apply to:
	(1) a municipality in a fiscal year of the
	municipality if the total amount of hotel occupancy tax collected
	by the municipality in the most recent calendar year that ends at
	least 90 days before the date the fiscal year begins exceeds $2
	million; or
	(2) a municipality that has a population of at least
	200,000 and shares a border with:
	(A) a municipality described by Section
	351.102(e)(7); and
	(B) Lake Ray Hubbard.
	(b-1) A municipality excepted from the application of
	Subsection (a) by Subsection (b) [~~this subsection~~] shall allocate
	hotel occupancy tax revenue by ordinance, consistent with the other
	limitations of this section. The portion of the tax revenue
	allocated by a municipality with a population of more than 1.6
	million for the purposes provided by Section 351.101(a)(3) may not
	be less than 23 percent, except that the allocation is subject to
	and may not impair the authority of the municipality to:
	(1) pledge all or any portion of that tax revenue to
	the payment of bonds as provided by Section 351.102(a) or bonds
	issued to refund bonds secured by that pledge; or
	(2) spend all or any portion of that tax revenue for
	the payment of operation and maintenance expenses of convention
	center facilities.
	SECTION 2. The change in law made by this Act applies only
	to the allocation of hotel occupancy tax revenue by a municipality
	for a fiscal year that begins on or after the effective date of this
	Act.
	SECTION 3. This Act takes effect September 1, 2019.