By: Isaac (Senate Sponsor - Campbell) H.B. No. 4660          (In the Senate - Received from the House May 3, 2023;   May 4, 2023, read first time and referred to Committee on Natural   Resources & Economic Development; May 18, 2023, reported favorably   by the following vote:  Yeas 8, Nays 0; May 18, 2023, sent to   printer.)Click here to see the committee vote         COMMITTEE VOTE              YeaNayAbsentPNV          BirdwellX          ZaffiriniX          AlvaradoX          BlancoX          HancockX          HughesX          KolkhorstX          MilesX          SparksX     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 to read as follows:          Sec. 351.10693.  ALLOCATION OF REVENUE: CERTAIN   MUNICIPALITIES.  (a)  This section applies only to a municipality:                (1)  with a population of less than 3,000;                (2)  through which the Blanco River flows; and                (3)  that is located in a county that:                      (A)  is adjacent to the county in which the State   Capitol is located; and                      (B)  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 Subsections (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 Subsections (b) and (c).          (f)  A municipality to which this section applies may not   reduce the amount of revenue that the municipality 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 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, 2023.     * * * * *