85R14082 CBH-D     By: Guillen H.B. No. 2871       A BILL TO BE ENTITLED   AN ACT   relating to the use of county hotel occupancy taxes by certain   counties.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.103, Tax Code, is amended to read as   follows:          Sec. 352.103.  USE OF REVENUE: COUNTIES WITH NO   MUNICIPALITY. (a) Except as provided by Subsection (b), the [The]   revenue from a tax imposed under this chapter by a county that has   no municipality may be used only for:                (1)  the purposes provided by Sections 351.101(a)(1),   (2), and (4);                (2)  advertising for general promotional and tourist   advertising of the county and conducting a solicitation program to   attract conventions and visitors either by the county or through   contracts with persons or organizations selected by the   commissioners court; and                (3)  historical preservation and restoration.          (b)  Notwithstanding any other provision of this chapter, a   county described by Subsection (a) that owns an airport may use   revenue from a tax imposed under this chapter for:                (1)  general improvement and beautification projects   that encourage tourism; and                (2)  repairs and improvements to the county airport or   reimbursement for repairs and improvements to the airport.          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.  If this   Act does not receive the vote necessary for immediate effect, this   Act takes effect September 1, 2017.