Texas 2009 - 81st Regular

Texas House Bill HB4781 Compare Versions

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1	1	H.B. No. 4781
2	2
3	3
4	4	AN ACT
5	5	relating to the imposition and rate of the county hotel occupancy
6	6	tax in certain counties and the use of municipal hotel occupancy tax
7	7	revenue in certain municipalities; providing authority to issue
8	8	bonds.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1504.001(b), Government Code, is amended
11	11	to read as follows:
12	12	(b) An eligible central municipality, as defined by Section
13	13	351.001, Tax Code, or a municipality with a population of 173,000 or
14	14	more that is located within two counties may establish, acquire,
15	15	lease as lessee or lessor, construct, improve, enlarge, equip,
16	16	repair, operate, or maintain a hotel, and any facilities ancillary
17	17	to the hotel, including shops and parking facilities, that are
18	18	owned by or located on land owned by the municipality or by a
19	19	nonprofit corporation acting on behalf of the municipality, and
20	20	that is located within 1,000 feet of a convention center facility
21	21	owned by the municipality.
22	22	SECTION 2. Section 1504.002(b), Government Code, is amended
23	23	to read as follows:
24	24	(b) An eligible central municipality, as defined by Section
25	25	351.001, Tax Code, or a municipality with a population of 173,000 or
26	26	more that is located within two counties by ordinance may issue
27	27	bonds or incur other obligations to acquire, lease, construct, or
28	28	equip a facility described by Section 1504.001(b).
29	29	SECTION 3. Section 351.102, Tax Code, is amended by
30	30	amending Subsection (b) and adding Subsection (b-1) to read as
31	31	follows:
32	32	(b) An eligible central municipality or a municipality with
33	33	a population of 173,000 or more that is located within two counties
34	34	may pledge the revenue derived from the tax imposed under this
35	35	chapter from a hotel project that is owned by or located on land
36	36	owned by the municipality or, in an eligible central municipality,
37	37	by a nonprofit corporation acting on behalf of an eligible central
38	38	municipality, and that is located within 1,000 feet of a convention
39	39	center facility owned by the municipality for the payment of bonds
40	40	or other obligations issued or incurred to acquire, lease,
41	41	construct, and equip the hotel and any facilities ancillary to the
42	42	hotel, including shops and parking facilities. For bonds or other
43	43	obligations issued under this subsection, an eligible central
44	44	municipality or a municipality with a population of 173,000 or more
45	45	that is located within two counties may only pledge revenue or other
46	46	assets of the hotel project benefiting from those bonds or other
47	47	obligations.
48	48	(b-1) A municipality with a population of 173,000 or more
49	49	that is located within two counties and is not an eligible central
50	50	municipality may not pledge revenue under Subsection (b) in
51	51	relation to a particular hotel project after the earlier of:
52	52	(1) the 20th anniversary of the date the municipality
53	53	first pledged the revenue to the hotel project; or
54	54	(2) the date the revenue pledged to the hotel project
55	55	equals 40 percent of the hotel project's total construction cost.
56	56	SECTION 4. Section 352.002, Tax Code, is amended by adding
57	57	Subsection (m) to read as follows:
58	58	(m) A tax imposed by a county that borders the United
59	59	Mexican States and in which there is located a national park of more
60	60	than 400,000 acres does not apply to a hotel located in a
61	61	municipality that imposes a tax under Chapter 351 applicable to the
62	62	hotel.
63	63	SECTION 5. Section 352.003(d), Tax Code, is amended to read
64	64	as follows:
65	65	(d) The tax rate in a county that borders the United Mexican
66	66	States and in which there is located a national park of more than
67	67	400,000 acres [authorized to impose the tax under Section
68	68	352.002(a)(12)] may not exceed seven [three] percent of the price
69	69	paid for a room in a hotel.
70	70	SECTION 6. This Act takes effect immediately if it receives
71	71	a vote of two-thirds of all the members elected to each house, as
72	72	provided by Section 39, Article III, Texas Constitution. If this
73	73	Act does not receive the vote necessary for immediate effect, this
74	74	Act takes effect September 1, 2009.
75	75	______________________________ ______________________________
76	76	President of the Senate Speaker of the House
77	77	I certify that H.B. No. 4781 was passed by the House on May
78	78	12, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not
79	79	voting; and that the House concurred in Senate amendments to H.B.
80	80	No. 4781 on May 25, 2009, by the following vote: Yeas 129, Nays 16,
81	81	2 present, not voting.
82	82	______________________________
83	83	Chief Clerk of the House
84	84	I certify that H.B. No. 4781 was passed by the Senate, with
85	85	amendments, on May 22, 2009, by the following vote: Yeas 30, Nays
86	86	0.
87	87	______________________________
88	88	Secretary of the Senate
89	89	APPROVED: __________________
90	90	Date
91	91	__________________
92	92	Governor