S.B. No. 2208
 
 
 
 
AN ACT
  relating to the use of hotel occupancy tax revenue by certain
  counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.111 to read as follows:
         Sec. 352.111.  USE OF REVENUE; COUNTIES BORDERING PORTION OF
  NECHES RIVER, SABINE RIVER, AND SABINE LAKE.  (a)  In addition to
  the purposes authorized by this chapter, the revenue from a tax
  imposed under this chapter by a county authorized to impose the tax
  by Section 352.002(a)(28) may be used to construct and equip a
  pavilion that is primarily used for events attended by tourists and
  hotel guests and that has a substantial impact on hotel activity.
         (b)  If a county to which this section applies uses revenue
  derived from the tax imposed under this chapter for a purpose
  described by Subsection (a), the county may not reduce the
  percentage of revenue from the tax imposed under this chapter and
  allocated for a purpose described by Section 351.101(a)(3) to a
  percentage that is less than the average percentage of that revenue
  allocated by the county for that purpose during the 36-month period
  preceding the date the county first uses hotel occupancy tax
  revenue for the purpose described by Subsection (a).
         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.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 2208 passed the Senate on
  April 17, 2019, by the following vote:  Yeas 28, Nays 3.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 2208 passed the House on
  May 17, 2019, by the following vote:  Yeas 118, Nays 29, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor