Bill Text: TX SB2208 | 2019-2020 | 86th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use of hotel occupancy tax revenue by certain counties.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-04 - Effective immediately [SB2208 Detail]
Download: Texas-2019-SB2208-Comm_Sub.html
Bill Title: Relating to the use of hotel occupancy tax revenue by certain counties.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-04 - Effective immediately [SB2208 Detail]
Download: Texas-2019-SB2208-Comm_Sub.html
By: Nichols | S.B. No. 2208 | |
(In the Senate - Filed March 8, 2019; March 21, 2019, read | ||
first time and referred to Committee on Natural Resources & | ||
Economic Development; April 8, 2019, reported favorably by the | ||
following vote: Yeas 10, Nays 0; April 8, 2019, sent to printer.) | ||
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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. | ||
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