TITLE: Relating to the use of municipal hotel occupancy taxes in certain municipalities.

SUMMARY: Relating to the use of municipal hotel occupancy taxes in certain municipalities.

FULL TEXT:
AN ACT relating to the use of municipal hotel occupancy taxes in certain municipalities. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 351.101, Tax Code, is amended by adding Subsection (a-1) to read as follows: (a-1) In addition to the uses authorized by Subsection (a), a municipality with a population of less than 10,000 that is the county seat of a county with a population of less than 80,000 and that is adjacent to a state park that suffered severe damage from a wildfire may use revenue derived from the tax authorized by this chapter to acquire fire suppression vehicles and construct fire protection facilities to promote and encourage tourism by ensuring the enhanced safety of tourists. 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.