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AN ACT
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relating to the use of hotel occupancy tax revenue by certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.111 to read as follows: |
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Sec. 352.111. USE OF REVENUE; COUNTIES BORDERING PORTION OF |
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NECHES RIVER, SABINE RIVER, AND SABINE LAKE. (a) In addition to |
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the purposes authorized by this chapter, the revenue from a tax |
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imposed under this chapter by a county authorized to impose the tax |
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by Section 352.002(a)(28) may be used to construct and equip a |
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pavilion that is primarily used for events attended by tourists and |
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hotel guests and that has a substantial impact on hotel activity. |
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(b) If a county to which this section applies uses revenue |
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derived from the tax imposed under this chapter for a purpose |
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described by Subsection (a), the county may not reduce the |
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percentage of revenue from the tax imposed under this chapter and |
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allocated for a purpose described by Section 351.101(a)(3) to a |
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percentage that is less than the average percentage of that revenue |
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allocated by the county for that purpose during the 36-month period |
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preceding the date the county first uses hotel occupancy tax |
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revenue for the purpose described by Subsection (a). |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 2208 passed the Senate on |
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April 17, 2019, by the following vote: Yeas 28, Nays 3. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 2208 passed the House on |
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May 17, 2019, by the following vote: Yeas 118, Nays 29, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |