1 | 1 | | By: Flynn (Senate Sponsor - Deuell) H.B. No. 1690 |
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2 | 2 | | (In the Senate - Received from the House May 19, 2011; |
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3 | 3 | | May 19, 2011, read first time and referred to Committee on |
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4 | 4 | | Intergovernmental Relations; May 21, 2011, reported favorably by |
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5 | 5 | | the following vote: Yeas 3, Nays 0; May 21, 2011, sent to printer.) |
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6 | 6 | | |
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7 | 7 | | |
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8 | 8 | | A BILL TO BE ENTITLED |
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9 | 9 | | AN ACT |
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10 | 10 | | relating to the use of municipal hotel occupancy tax revenue to |
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11 | 11 | | enhance and upgrade sports facilities in certain municipalities. |
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12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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13 | 13 | | SECTION 1. Section 351.101(a), Tax Code, as amended by |
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14 | 14 | | Chapters 402 (H.B. 1789), 1220 (S.B. 1247), and 1322 (H.B. 3098), |
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15 | 15 | | Acts of the 81st Legislature, Regular Session, 2009, is reenacted |
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16 | 16 | | and amended to read as follows: |
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17 | 17 | | (a) Revenue from the municipal hotel occupancy tax may be |
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18 | 18 | | used only to promote tourism and the convention and hotel industry, |
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19 | 19 | | and that use is limited to the following: |
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20 | 20 | | (1) the acquisition of sites for and the construction, |
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21 | 21 | | improvement, enlarging, equipping, repairing, operation, and |
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22 | 22 | | maintenance of convention center facilities or visitor information |
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23 | 23 | | centers, or both; |
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24 | 24 | | (2) the furnishing of facilities, personnel, and |
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25 | 25 | | materials for the registration of convention delegates or |
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26 | 26 | | registrants; |
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27 | 27 | | (3) advertising and conducting solicitations and |
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28 | 28 | | promotional programs to attract tourists and convention delegates |
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29 | 29 | | or registrants to the municipality or its vicinity; |
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30 | 30 | | (4) the encouragement, promotion, improvement, and |
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31 | 31 | | application of the arts, including instrumental and vocal music, |
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32 | 32 | | dance, drama, folk art, creative writing, architecture, design and |
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33 | 33 | | allied fields, painting, sculpture, photography, graphic and craft |
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34 | 34 | | arts, motion pictures, radio, television, tape and sound recording, |
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35 | 35 | | and other arts related to the presentation, performance, execution, |
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36 | 36 | | and exhibition of these major art forms; |
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37 | 37 | | (5) historical restoration and preservation projects |
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38 | 38 | | or activities or advertising and conducting solicitations and |
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39 | 39 | | promotional programs to encourage tourists and convention |
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40 | 40 | | delegates to visit preserved historic sites or museums: |
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41 | 41 | | (A) at or in the immediate vicinity of convention |
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42 | 42 | | center facilities or visitor information centers; or |
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43 | 43 | | (B) located elsewhere in the municipality or its |
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44 | 44 | | vicinity that would be frequented by tourists and convention |
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45 | 45 | | delegates; |
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46 | 46 | | (6) for a municipality located in a county with a |
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47 | 47 | | population of one million or less, expenses, including promotion |
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48 | 48 | | expenses, directly related to a sporting event in which the |
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49 | 49 | | majority of participants are tourists who substantially increase |
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50 | 50 | | economic activity at hotels and motels within the municipality or |
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51 | 51 | | its vicinity; |
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52 | 52 | | (7) subject to Section 351.1076, the promotion of |
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53 | 53 | | tourism by the enhancement and upgrading of existing sports |
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54 | 54 | | facilities or fields, including facilities or fields for baseball, |
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55 | 55 | | softball, soccer, and flag football, if: |
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56 | 56 | | (A) the municipality owns the facilities or |
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57 | 57 | | fields; |
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58 | 58 | | (B) the municipality: |
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59 | 59 | | (i) has a population of 80,000 or more and |
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60 | 60 | | is located in a county that has a population of 350,000 or less; |
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61 | 61 | | (ii) has a population of at least 65,000 but |
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62 | 62 | | not more than 70,000 and is located in a county that has a |
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63 | 63 | | population of 155,000 or less; |
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64 | 64 | | (iii) has a population of at least 34,000 |
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65 | 65 | | but not more than 36,000 and is located in a county that has a |
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66 | 66 | | population of 90,000 or less; |
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67 | 67 | | (iv) has a population of at least 13,000 but |
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68 | 68 | | less than 39,000 and is located in a county that has a population of |
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69 | 69 | | at least 200,000; |
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70 | 70 | | (v) has a population of at least 65,000 but |
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71 | 71 | | less than 80,000 and no part of which is located in a county with a |
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72 | 72 | | population greater than 150,000; [or] |
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73 | 73 | | (vi) is located in a county that: |
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74 | 74 | | (a) is adjacent to the Texas-Mexico |
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75 | 75 | | border; |
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76 | 76 | | (b) has a population of at least |
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77 | 77 | | 500,000; and |
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78 | 78 | | (c) does not have a municipality with |
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79 | 79 | | a population greater than 500,000; or |
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80 | 80 | | (vii) has a population of at least 25,000 |
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81 | 81 | | but not more that 26,000 and is located in a county that has a |
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82 | 82 | | population of 90,000 or less; and |
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83 | 83 | | (C) the sports facilities and fields have been |
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84 | 84 | | used, in the preceding calendar year, a combined total of more than |
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85 | 85 | | 10 times for district, state, regional, or national sports |
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86 | 86 | | tournaments; [and] |
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87 | 87 | | (8) for a municipality with a population of at least |
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88 | 88 | | 65,000 but less than 80,000, no part of which is located in a county |
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89 | 89 | | with a population greater than 150,000, the construction, |
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90 | 90 | | improvement, enlarging, equipping, repairing, operation, and |
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91 | 91 | | maintenance of a coliseum or multiuse facility; |
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92 | 92 | | (9) [(8)] signage directing the public to sights and |
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93 | 93 | | attractions that are visited frequently by hotel guests in the |
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94 | 94 | | municipality; and |
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95 | 95 | | (10) [(8)] the construction of a recreational venue in |
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96 | 96 | | the immediate vicinity of area hotels, if: |
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97 | 97 | | (A) the municipality: |
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98 | 98 | | (i) is a general-law municipality; |
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99 | 99 | | (ii) has a population of not more than 900; |
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100 | 100 | | and |
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101 | 101 | | (iii) does not impose an ad valorem tax; |
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102 | 102 | | (B) not more than $100,000 of municipal hotel |
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103 | 103 | | occupancy tax revenue is used for the construction of the |
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104 | 104 | | recreational venue; |
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105 | 105 | | (C) a majority of the hotels in the municipality |
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106 | 106 | | request the municipality to construct the recreational venue; |
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107 | 107 | | (D) the recreational venue will be used primarily |
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108 | 108 | | by hotel guests; and |
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109 | 109 | | (E) the municipality will pay for maintenance of |
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110 | 110 | | the recreational venue from the municipality's general fund. |
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111 | 111 | | SECTION 2. To the extent of any conflict, this Act prevails |
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112 | 112 | | over another Act of the 82nd Legislature, Regular Session, 2011, |
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113 | 113 | | relating to nonsubstantive additions to and corrections in enacted |
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114 | 114 | | codes. |
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115 | 115 | | SECTION 3. This Act takes effect immediately if it receives |
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116 | 116 | | a vote of two-thirds of all the members elected to each house, as |
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117 | 117 | | provided by Section 39, Article III, Texas Constitution. If this |
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118 | 118 | | Act does not receive the vote necessary for immediate effect, this |
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119 | 119 | | Act takes effect September 1, 2011. |
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120 | 120 | | * * * * * |
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