Bill Text: TX HB2871 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the use of county hotel occupancy taxes by certain counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-10 - Placed on General State Calendar [HB2871 Detail]
Download: Texas-2017-HB2871-Introduced.html
85R14082 CBH-D | ||
By: Guillen | H.B. No. 2871 |
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relating to the use of county hotel occupancy taxes by certain | ||
counties. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 352.103, Tax Code, is amended to read as | ||
follows: | ||
Sec. 352.103. USE OF REVENUE: COUNTIES WITH NO | ||
MUNICIPALITY. (a) Except as provided by Subsection (b), the [ |
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revenue from a tax imposed under this chapter by a county that has | ||
no municipality may be used only for: | ||
(1) the purposes provided by Sections 351.101(a)(1), | ||
(2), and (4); | ||
(2) advertising for general promotional and tourist | ||
advertising of the county and conducting a solicitation program to | ||
attract conventions and visitors either by the county or through | ||
contracts with persons or organizations selected by the | ||
commissioners court; and | ||
(3) historical preservation and restoration. | ||
(b) Notwithstanding any other provision of this chapter, a | ||
county described by Subsection (a) that owns an airport may use | ||
revenue from a tax imposed under this chapter for: | ||
(1) general improvement and beautification projects | ||
that encourage tourism; and | ||
(2) repairs and improvements to the county airport or | ||
reimbursement for repairs and improvements to the airport. | ||
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, 2017. |