By: Bowers	H.B. No. 4764

Statutes affected:
Introduced: Tax Code 351.003, Tax Code 351.152, Tax Code 351.157 (Tax Code 351)

	A BILL TO BE ENTITLED
	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.  Section 351.003, Tax Code, is amended by adding
	Subsection (g) to read as follows:
	(g)  The rate in a municipality that has a population of at
	least 150,000 and is partially located in a county that contains a
	portion of Cedar Creek Reservoir and has a population of at least
	145,000 may not exceed nine percent of the price paid for a room.
	The municipality shall allocate for the construction, expansion,
	maintenance, or operation of convention center facilities all
	revenue received by the municipality that is derived from the
	application of the tax at a rate of more than seven percent of the
	price paid for a room in a hotel.
	SECTION 2.  Section 351.152, Tax Code, is amended to read as
	follows:
	Sec. 351.152.  APPLICABILITY. This subchapter applies only
	to:
	(1)  a municipality described by Section
	351.001(7)(B);
	(2)  a municipality described by Section
	351.001(7)(D);
	(3)  a municipality described by Section
	351.001(7)(E);
	(4)  a municipality described by Section
	351.102(e)(3);
	(5)  a municipality that contains more than 75 percent
	of the population of a county with a population of 1.5 million or
	more;
	(6)  a municipality with a population of 150,000 or
	more but less than 200,000 that is partially located in at least one
	county with a population of 125,000 or more;
	(7)  a municipality with a population of 150,000 or
	more but less than one million that is located in one county with a
	population of 2.3 million or more;
	(8)  a municipality with a population of 180,000 or
	more that:
	(A)  is located in two counties, each with a
	population of 100,000 or more; and
	(B)  contains an American Quarter Horse Hall of
	Fame and Museum;
	(9)  a municipality with a population of 96,000 or more
	that is located in a county that borders Lake Palestine;
	(10)  a municipality with a population of 96,000 or
	more that is located in a county that contains the headwaters of the
	San Gabriel River;
	(11)  a municipality with a population of 99,900 or
	more but less than 111,000 that is located in a county with a
	population of 135,000 or more;
	(12)  a municipality with a population of 110,000 or
	more but less than 135,000 at least part of which is located in a
	county with a population of less than 135,000;
	(13)  a municipality with a population of 9,000 or more
	but less than 10,000 that is located in two counties, each of which
	has a population of 662,000 or more and a southern border with a
	county with a population of 2.3 million or more;
	(14)  a municipality with a population of 200,000 or
	more but less than 300,000 that contains a component institution of
	the Texas Tech University System;
	(15)  a municipality with a population of 95,000 or
	more that:
	(A)  is located in more than one county; and
	(B)  borders Lake Lewisville;
	(16)  a municipality with a population of 45,000 or
	more that:
	(A)  contains a portion of Cedar Hill State Park;
	(B)  is located in two counties, one of which has a
	population of two million or more and one of which has a population
	of 149,000 or more; and
	(C)  has adopted a capital improvement plan for
	the construction or expansion of a convention center facility;
	(17)  a municipality with a population of less than