TITLE: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

SUMMARY: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

FULL TEXT:
AN ACT relating to the use of municipal hotel occupancy tax revenue by 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 (u) to read as follows: (u) In addition to other authorized uses, a municipality that has a population of less than 20,000, is bisected by Interstate 20, and is located in a county with a population of more than 1.8 million that is adjacent to a county with a population of more than 2.2 million may use revenue from the municipal hotel occupancy tax for the construction of: (1) improvements to municipal parks; and (2) municipal trails and sidewalks that connect municipal parks to lodging establishments, tourist attractions, and related public facilities. 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.