H.B. No. 4781
AN ACT
relating to the imposition and rate of the county hotel occupancy
tax in certain counties and the use of municipal hotel occupancy tax
revenue in certain municipalities; providing authority to issue
bonds.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1504.001(b), Government Code, is amended
to read as follows:
(b) An eligible central municipality, as defined by Section
351.001, Tax Code, or a municipality with a population of 173,000 or
more that is located within two counties may establish, acquire,
lease as lessee or lessor, construct, improve, enlarge, equip,
repair, operate, or maintain a hotel, and any facilities ancillary
to the hotel, including shops and parking facilities, that are
owned by or located on land owned by the municipality or by a
nonprofit corporation acting on behalf of the municipality, and
that is located within 1,000 feet of a convention center facility
owned by the municipality.
SECTION 2. Section 1504.002(b), Government Code, is amended
to read as follows:
(b) An eligible central municipality, as defined by Section
351.001, Tax Code, or a municipality with a population of 173,000 or
more that is located within two counties by ordinance may issue
bonds or incur other obligations to acquire, lease, construct, or
equip a facility described by Section 1504.001(b).
SECTION 3. Section 351.102, Tax Code, is amended by
amending Subsection (b) and adding Subsection (b-1) to read as
follows:
(b) An eligible central municipality or a municipality with
a population of 173,000 or more that is located within two counties
may pledge the revenue derived from the tax imposed under this
chapter from a hotel project that is owned by or located on land
owned by the municipality or, in an eligible central municipality,
by a nonprofit corporation acting on behalf of an eligible central
municipality, and that is located within 1,000 feet of a convention
center facility owned by the municipality for the payment of bonds
or other obligations issued or incurred to acquire, lease,
construct, and equip the hotel and any facilities ancillary to the
hotel, including shops and parking facilities. For bonds or other
obligations issued under this subsection, an eligible central
municipality or a municipality with a population of 173,000 or more
that is located within two counties may only pledge revenue or other
assets of the hotel project benefiting from those bonds or other
obligations.
(b-1) A municipality with a population of 173,000 or more
that is located within two counties and is not an eligible central
municipality may not pledge revenue under Subsection (b) in
relation to a particular hotel project after the earlier of:
(1) the 20th anniversary of the date the municipality
first pledged the revenue to the hotel project; or
(2) the date the revenue pledged to the hotel project
equals 40 percent of the hotel project's total construction cost.
SECTION 4. Section 352.002, Tax Code, is amended by adding
Subsection (m) to read as follows:
(m) A tax imposed by a county that borders the United
Mexican States and in which there is located a national park of more
than 400,000 acres does not apply to a hotel located in a
municipality that imposes a tax under Chapter 351 applicable to the
hotel.
SECTION 5. Section 352.003(d), Tax Code, is amended to read
as follows:
(d) The tax rate in a county that borders the United Mexican
States and in which there is located a national park of more than
400,000 acres [authorized to impose the tax under Section
352.002(a)(12)] may not exceed seven [three] percent of the price
paid for a room in a hotel.
SECTION 6. 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, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 4781 was passed by the House on May
12, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 4781 on May 25, 2009, by the following vote: Yeas 129, Nays 16,
2 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 4781 was passed by the Senate, with
amendments, on May 22, 2009, by the following vote: Yeas 30, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor