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AN ACT
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relating to the use of municipal hotel occupancy tax revenue by |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1075 to read as follows: |
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Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY |
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CERTAIN MUNICIPALITIES. (a) This section applies only to a |
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municipality: |
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(1) a portion of which is designated as a cultural arts |
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district; and |
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(2) that is the county seat of a county: |
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(A) described by Section 352.002(a)(6); |
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(B) with a population of less than 50,000; and |
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(C) that includes a state park and a national |
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wildlife refuge. |
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(b) Notwithstanding any other provision of this chapter and |
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subject to Subsection (c)(1), a municipality to which this section |
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applies may use not more than 30 percent of the revenue derived from |
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the municipal hotel occupancy tax for the purposes provided by |
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Section 351.101(a)(4). |
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(c) A municipality to which this section applies that spends |
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more than 15 percent of the hotel occupancy tax revenue collected by |
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the municipality in a fiscal year for the purposes provided by |
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Section 351.101(a)(4): |
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(1) may not in that fiscal year reduce the percentage |
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of hotel occupancy tax revenue that the municipality spends for the |
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purposes described by Section 351.101(a)(3) to a percentage that is |
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less than the average percentage of hotel occupancy tax revenue |
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spent by the municipality for those purposes during the 36-month |
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period preceding that fiscal year; and |
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(2) shall determine for that fiscal year: |
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(A) the increase in the amount of hotel revenue |
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that is attributable to that expenditure; and |
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(B) the total amount of hotel occupancy tax |
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revenue spent by the municipality for the purposes provided by |
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Section 351.101(a)(4). |
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(d) If the amount of money determined under Subsection |
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(c)(2)(A) is less than the amount of money determined under |
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Subsection (c)(2)(B), the municipality shall reimburse the |
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municipality's hotel occupancy tax revenue fund from the |
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municipality's general fund an amount equal to 50 percent of the |
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difference between those determined amounts. |
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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, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1494 was passed by the House on May 4, |
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2017, by the following vote: Yeas 138, Nays 5, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1494 was passed by the Senate on May |
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21, 2017, by the following vote: Yeas 26, Nays 5. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |