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

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

FULL TEXT:
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 351.10691 to read as follows: Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality that is bisected by U.S. Highway 290 and is located in a county that: (1) is adjacent to the county in which the State Capitol is located; and (2) has a population of 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 construction and maintenance of paths and trails. 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.