Texas 2009 - 81st Regular

Texas House Bill HB1139 Compare Versions

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1	1	81R4384 CBH-F
2	2	By: Brown of Brazos H.B. No. 1139
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of certain counties to impose a hotel
8	8	occupancy tax and to the use of the tax.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 352.002(f), Tax Code, as added by
11	11	Chapter 749 (H.B. 3132), Acts of the 80th Legislature, Regular
12	12	Session, 2007, is relettered as Section 352.002(g), Tax Code, and
13	13	amended to read as follows:
14	14	(g) [(f)] The commissioners court of a county that has a
15	15	population of 150,000 or more and that is bordered by the Brazos and
16	16	Navasota Rivers may impose a tax as provided by Subsection (a).
17	17	[This subsection expires September 1, 2015.]
18	18	SECTION 2. Section 352.003(h), Tax Code, as added by
19	19	Chapter 749 (H.B. 3132), Acts of the 80th Legislature, Regular
20	20	Session, 2007, is relettered as Section 352.003(i), Tax Code, and
21	21	amended to read as follows:
22	22	(i) Except as provided by Subsection (i-1), the [(h) The]
23	23	tax rate in a county authorized to impose the tax under Section
24	24	352.002(g) [352.002(f)] may not exceed two percent of the price
25	25	paid for a room in a hotel. [This subsection expires September 1,
26	26	2015.]
27	27	SECTION 3. Section 352.003, Tax Code, is amended by adding
28	28	Subsection (i-1) to read as follows:
29	29	(i-1) A county is authorized to impose the tax under Section
30	30	352.002(g) at the rate provided by Subsection (i) until the date the
31	31	commissioners court certifies that all debt payable from the tax,
32	32	including interest and any costs relating to the debt, has been paid
33	33	in full or a deposit has been made and an escrow agreement in
34	34	relation to the debt has been executed in compliance with
35	35	Subchapter C, Chapter 1207, Government Code. The county may not
36	36	impose the tax at a rate that exceeds 0.4 percent of the price paid
37	37	for a room in a hotel on or after the first day of the first month
38	38	after the date the commissioners court issues the certification.
39	39	SECTION 4. Section 352.1034, Tax Code, is amended by
40	40	amending Subsections (a), (b), and (d) and adding Subsection (b-1)
41	41	to read as follows:
42	42	(a) This section applies only to a county authorized to
43	43	impose a tax by Section 352.002(g) [352.002(f)].
44	44	(b) Except as provided by Subsection (b-1), the [The]
45	45	county must spend at least 20 [45] percent of the revenue from the
46	46	tax on marketing projects that directly promote tourism, hotel, and
47	47	convention activity.
48	48	(b-1) If the county imposes the tax at a rate that does not
49	49	exceed 0.4 percent of the price paid for a room in a hotel as
50	50	required by Section 352.003(i-1), the county shall spend all of the
51	51	revenue from the tax on marketing projects that directly promote
52	52	tourism, hotel, and convention activity.
53	53	(d) The commissioners court [county] shall create a [an
54	54	advisory] committee to approve [oversee] spending of the tax for a
55	55	construction project. The committee must be composed of eight
56	56	people and include four [at least two] representatives from the
57	57	tourism [hotel] industry selected from a list of candidates
58	58	submitted by the local lodging association.
59	59	SECTION 5. Section 352.1034(e), Tax Code, is repealed.
60	60	SECTION 6. This Act takes effect immediately if it receives
61	61	a vote of two-thirds of all the members elected to each house, as
62	62	provided by Section 39, Article III, Texas Constitution. If this
63	63	Act does not receive the vote necessary for immediate effect, this
64	64	Act takes effect September 1, 2009.