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AN ACT
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relating to the allocation of revenue from the municipal hotel |
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occupancy tax by certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.1077, Tax Code, is amended by |
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amending Subsection (f) and adding Subsection (g) to read as |
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follows: |
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(f) A municipality that spends more than 15 percent of the |
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hotel occupancy tax revenue collected by the municipality in a |
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fiscal year for a purpose described by Section 351.101(a)(4) may |
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not in that fiscal year reduce the percentage of hotel occupancy tax |
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revenue that the municipality spends for a purpose described by |
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Section 351.101(a)(3) to a percentage that is less than the |
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percentage of hotel occupancy tax revenue spent by the municipality |
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for that purpose during the municipality's 2011-2012 fiscal year. |
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(g) This section expires September 1, 2026 [2022]. |
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SECTION 2. The change in law made by this Act to Section |
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351.1077(f), Tax Code, applies only to a municipal fiscal year that |
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begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3643 was passed by the House on May |
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10, 2013, by the following vote: Yeas 114, Nays 29, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3643 was passed by the Senate on May |
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21, 2013, by the following vote: Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |