1 | 1 | | 81R3980 BEF-F |
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2 | 2 | | By: Rios Ybarra H.B. No. 656 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the use of municipal hotel occupancy taxes for |
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8 | 8 | | ecological tourism events. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. Section 351.101(a), Tax Code, is amended to read |
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11 | 11 | | as follows: |
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12 | 12 | | (a) Revenue from the municipal hotel occupancy tax may be |
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13 | 13 | | used only to promote tourism and the convention and hotel industry, |
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14 | 14 | | and that use is limited to the following: |
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15 | 15 | | (1) the acquisition of sites for and the construction, |
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16 | 16 | | improvement, enlarging, equipping, repairing, operation, and |
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17 | 17 | | maintenance of convention center facilities or visitor information |
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18 | 18 | | centers, or both; |
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19 | 19 | | (2) the furnishing of facilities, personnel, and |
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20 | 20 | | materials for the registration of convention delegates or |
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21 | 21 | | registrants; |
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22 | 22 | | (3) advertising and conducting solicitations and |
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23 | 23 | | promotional programs to attract tourists and convention delegates |
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24 | 24 | | or registrants to the municipality or its vicinity; |
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25 | 25 | | (4) the encouragement, promotion, improvement, and |
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26 | 26 | | application of the arts, including instrumental and vocal music, |
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27 | 27 | | dance, drama, folk art, creative writing, architecture, design and |
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28 | 28 | | allied fields, painting, sculpture, photography, graphic and craft |
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29 | 29 | | arts, motion pictures, radio, television, tape and sound recording, |
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30 | 30 | | and other arts related to the presentation, performance, execution, |
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31 | 31 | | and exhibition of these major art forms; |
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32 | 32 | | (5) historical restoration and preservation projects |
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33 | 33 | | or activities or advertising and conducting solicitations and |
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34 | 34 | | promotional programs to encourage tourists and convention |
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35 | 35 | | delegates to visit preserved historic sites or museums: |
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36 | 36 | | (A) at or in the immediate vicinity of convention |
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37 | 37 | | center facilities or visitor information centers; or |
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38 | 38 | | (B) located elsewhere in the municipality or its |
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39 | 39 | | vicinity that would be frequented by tourists and convention |
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40 | 40 | | delegates; |
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41 | 41 | | (6) for a municipality located in a county with a |
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42 | 42 | | population of one million or less, expenses, including promotion |
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43 | 43 | | expenses, directly related to a sporting event in which the |
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44 | 44 | | majority of participants are tourists who substantially increase |
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45 | 45 | | economic activity at hotels and motels within the municipality or |
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46 | 46 | | its vicinity; [and] |
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47 | 47 | | (7) subject to Section 351.1076, the promotion of |
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48 | 48 | | tourism by the enhancement and upgrading of existing sports |
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49 | 49 | | facilities or fields, including facilities or fields for baseball, |
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50 | 50 | | softball, soccer, and flag football, if: |
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51 | 51 | | (A) the municipality owns the facilities or |
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52 | 52 | | fields; |
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53 | 53 | | (B) the municipality: |
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54 | 54 | | (i) has a population of 80,000 or more and |
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55 | 55 | | is located in a county that has a population of 350,000 or less; |
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56 | 56 | | (ii) has a population of at least 65,000 but |
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57 | 57 | | not more than 70,000 and is located in a county that has a |
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58 | 58 | | population of 155,000 or less; or |
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59 | 59 | | (iii) has a population of at least 34,000 |
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60 | 60 | | but not more than 36,000 and is located in a county that has a |
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61 | 61 | | population of 90,000 or less; and |
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62 | 62 | | (C) the sports facilities and fields have been |
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63 | 63 | | used, in the preceding calendar year, a combined total of more than |
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64 | 64 | | 10 times for district, state, regional, or national sports |
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65 | 65 | | tournaments; and |
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66 | 66 | | (8) promotional and event expenses for an ecological |
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67 | 67 | | tourism event, including an event for which the primary attraction |
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68 | 68 | | is traveling to an area of natural or ecological interest for the |
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69 | 69 | | purpose of observing and learning about wildlife and the area's |
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70 | 70 | | natural environment, if: |
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71 | 71 | | (A) a majority of the event's participants are |
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72 | 72 | | tourists; and |
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73 | 73 | | (B) the event substantially increases economic |
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74 | 74 | | activity at hotels and motels within or in the vicinity of the |
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75 | 75 | | municipality. |
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76 | 76 | | SECTION 2. Section 351.103, Tax Code, is amended by adding |
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77 | 77 | | Subsection (f) to read as follows: |
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78 | 78 | | (f) Not more than 15 percent of the hotel occupancy tax |
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79 | 79 | | revenue collected by a municipality, or the amount of tax received |
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80 | 80 | | by the municipality at the rate of one percent of the cost of a room, |
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81 | 81 | | whichever is greater, may be used for the purpose provided by |
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82 | 82 | | Section 351.101(a)(8). |
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83 | 83 | | SECTION 3. This Act takes effect immediately if it receives |
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84 | 84 | | a vote of two-thirds of all the members elected to each house, as |
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85 | 85 | | provided by Section 39, Article III, Texas Constitution. If this |
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86 | 86 | | Act does not receive the vote necessary for immediate effect, this |
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87 | 87 | | Act takes effect September 1, 2009. |
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