Bill Text: TX HB2433 | 2021-2022 | 87th Legislature | Engrossed
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2021-05-12 - Referred to Natural Resources & Economic Development [HB2433 Detail]
Download: Texas-2021-HB2433-Engrossed.html
By: Zwiener | H.B. No. 2433 |
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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. Section 351.10692, Tax Code, is amended by | ||
amending Subsections (a) and (c) and adding Subsection (e) to read | ||
as follows: | ||
(a) This section applies only to a municipality that is | ||
[ |
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(1) is adjacent to the county in which the State | ||
Capitol is located; and | ||
(2) contains [ |
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(A) a headquarters and visitor center for a | ||
national historical park dedicated to a former president of the | ||
United States [ |
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(B) more than one area that is certified as a Dark | ||
Sky Community by the International Dark-Sky Association as part of | ||
the International Dark Sky Places Program [ |
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(c) A municipality that uses revenue from the municipal | ||
hotel occupancy tax for a purpose described by Subsection (b): | ||
(1) shall make a good-faith estimate based on | ||
reasonable documentation of [ |
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hotel revenue attributable to dark skies related events and | ||
activities [ |
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(2) may not spend municipal hotel occupancy tax | ||
revenue for the purposes described by Subsection (b) in an annual [ |
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(1). | ||
(e) A municipality that uses municipal hotel occupancy tax | ||
revenue under this section may not reduce the percentage of revenue | ||
from that tax allocated for a purpose described by Section | ||
351.101(a)(3) to a percentage that is less than the average | ||
percentage of the revenue from that tax allocated by the | ||
municipality for the purpose described by Section 351.101(a)(3) | ||
during the 36-month period preceding the date the municipality | ||
begins using revenue for a purpose described by this section. | ||
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, 2021. |