Bill Text: TX HB3243 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the use by certain municipalities of municipal hotel occupancy tax revenue for the enhancement and maintenance of public parks.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-04-03 - Withdrawn from schedule [HB3243 Detail]
Download: Texas-2023-HB3243-Introduced.html
| 88R13789 BEF-F | ||
| By: Reynolds | H.B. No. 3243 | |
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| relating to the use by certain municipalities of municipal hotel | ||
| occupancy tax revenue for the enhancement and maintenance of public | ||
| parks. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.111 to read as follows: | ||
| Sec. 351.111. ALLOCATION OF REVENUE FOR PUBLIC PARKS BY | ||
| CERTAIN MUNICIPALITIES. (a) This section applies only to a | ||
| municipality that: | ||
| (1) has a population of more than 69,000; and | ||
| (2) is located in two counties, with 90 percent of the | ||
| municipality's territory located in a county with a population of | ||
| at least 580,000 and the remaining territory located in a county | ||
| with a population of at least four million. | ||
| (b) Notwithstanding any other provision of this chapter and | ||
| subject to the requirements of this section, a municipality to | ||
| which this section applies may use a portion of the revenue derived | ||
| from the tax imposed under this chapter to promote tourism and the | ||
| convention and hotel industry by enhancing and maintaining public | ||
| parks the municipality owns. | ||
| (c) The amount of municipal hotel occupancy tax revenue a | ||
| municipality may use in a fiscal year to enhance and maintain all | ||
| public parks may not exceed 10 percent of the amount of revenue the | ||
| municipality collected from that tax during the preceding fiscal | ||
| year. | ||
| (d) The amount of municipal hotel occupancy tax revenue a | ||
| municipality may use in a fiscal year to enhance and maintain an | ||
| individual public park may not exceed the amount of area hotel | ||
| revenue in the preceding fiscal year that was directly attributable | ||
| to tourists who attended events held at that park or otherwise | ||
| visited that park. Before the municipality uses municipal hotel | ||
| occupancy tax revenue to enhance or maintain a park, the | ||
| municipality must make a good faith estimate of the annual amount of | ||
| area hotel revenue directly attributable to tourists who visited | ||
| that park. | ||
| (e) A municipality that uses municipal hotel occupancy tax | ||
| revenue under this section: | ||
| (1) may, notwithstanding the limitation under | ||
| Subsection (c), reserve not more than 10 percent of the revenue from | ||
| that tax collected in a fiscal year for use under this section | ||
| during the succeeding three fiscal years; and | ||
| (2) 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 September 1, 2023. | ||
