By: Isaac H.B. No. 4660       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.  Subchapter B, Chapter 351, Tax Code, is amended   by adding Section 351.10693, Tax Code, to read as follows:          Sec. 351.10693.  ALLOCATION OF REVENUE: CERTAIN   MUNICIPALITIES. (a) This section applies only to a municipality   with a population of less than 3,000 through which the Blanco River   flows 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 250,000.          (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)  Notwithstanding any other provision of this chapter, a   municipality to which this section applies may use revenue from the   municipal hotel occupancy tax for promotional and event expenses   for an ecological tourism event, including an event for which the   primary attraction is traveling to an area of natural or ecological   interest for the purpose of observing and learning about wildlife   and the area's natural environment, if:                (1)  a majority of the event's participants are   tourists; and                (2)  the event substantially increases economic   activity at hotels and motels within or in the vicinity of the   municipality.          (d) A municipality that uses revenue from the municipal hotel   occupancy tax for a purpose described by Subsection (b) or (c):                (1)  shall determine the amount of area hotel revenue   attributable to events and activities related to those purposes for   five years after the date the municipality first uses hotel   occupancy tax revenue for a purpose described by Subsection (b) or   (c); and                (2)  may not spend municipal hotel occupancy tax   revenue for the purposes described by Subsection (b) and (c) in a   total amount that exceeds the amount determined under Subdivision   (1).          (e)  A municipality may not spend more than 25 percent of the   municipality's annual hotel occupancy tax revenue for the purposes   described by Subsection (b) and (c).          (d) A municipality to which this section applies may not   reduce the amount of revenue that it uses for a purpose described by   Section 351.101(a)(3) to an amount that is less than the average   amount of revenue used by the municipality for that purpose during   the 36-month period that precedes the municipality's use of revenue   under Subsection (b) or (c).          SECTION ____.  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, 2023.