H.B. No. 4158

	AN ACT
	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