Bill Text: TX HB4158 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2019-06-14 - Effective immediately [HB4158 Detail]
Download: Texas-2019-HB4158-Enrolled.html
| H.B. No. 4158 | ||
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| relating to the use of municipal hotel occupancy tax revenue in | ||
| certain municipalities. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.10692 to read as follows: | ||
| Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN | ||
| MUNICIPALITIES. (a) This section applies only to a municipality | ||
| with a population of less than 2,000 located in a county that: | ||
| (1) is adjacent to the county in which the State | ||
| Capitol is located; and | ||
| (2) has a population of: | ||
| (A) not more than 25,000; or | ||
| (B) at least 100,000 but not more than 200,000. | ||
| (b) Notwithstanding any other provision of this chapter, a | ||
| municipality to which this section applies may use revenue from the | ||
| municipal hotel occupancy tax for the promotion and preservation of | ||
| dark skies through construction and maintenance of infrastructure | ||
| and the purchase and installation of hardware that reduces light | ||
| pollution and sky glow. | ||
| (c) A municipality that uses revenue from the municipal | ||
| hotel occupancy tax for a purpose described by Subsection (b): | ||
| (1) shall determine the amount of area hotel revenue | ||
| attributable to dark skies related events and activities for five | ||
| years after the date the municipality first uses hotel occupancy | ||
| tax revenue for a purpose described by Subsection (b); and | ||
| (2) may not spend municipal hotel occupancy tax | ||
| revenue for the purposes described by Subsection (b) in a total | ||
| amount that exceeds the amount determined under Subdivision (1). | ||
| (d) A municipality may not spend more than 25 percent of the | ||
| municipality's annual hotel occupancy tax revenue for a purpose | ||
| described by Subsection (b). | ||
| 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 certify that H.B. No. 4158 was passed by the House on May | ||
| 10, 2019, by the following vote: Yeas 108, Nays 33, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 4158 was passed by the Senate on May | ||
| 22, 2019, by the following vote: Yeas 25, Nays 6. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
