Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a municipality with a population of less than 2,000 located in a county that:
(1) is adjacent to the county in which the State Capitol is located; and
(2) has a population of:
(A) not more than 25,000; or
(B) 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 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) A municipality that uses revenue from the municipal hotel occupancy tax for a purpose described by Subsection (b):
(1) shall determine the amount of area hotel revenue attributable to dark skies related events and activities for five years after the date the municipality first uses hotel occupancy tax revenue for a purpose described by Subsection (b); and
(2) may not spend municipal hotel occupancy tax revenue for the purposes described by Subsection (b) in a total amount that exceeds the amount determined under Subdivision (1).
(d) A municipality may not spend more than 25 percent of the municipality's annual hotel occupancy tax revenue for a purpose described by Subsection (b).
Added by Acts 2019, 86th Leg., R.S., Ch. 1004 (H.B. 4158), Sec. 1, eff. June 14, 2019.