Texas 2013 - 83rd Regular

Texas House Bill HB1908 Compare Versions

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1	1	By: Eiland, Hilderbran (Senate Sponsor - Hancock) H.B. No. 1908
2	2	(In the Senate - Received from the House May 8, 2013;
3	3	May 9, 2013, read first time and referred to Committee on Economic
4	4	Development; May 17, 2013, reported favorably by the following
5	5	vote: Yeas 5, Nays 0; May 17, 2013, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to sports and community venue projects.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 334.001(4), Local Government Code, is
13	13	amended to read as follows:
14	14	(4) "Venue" means:
15	15	(A) an arena, coliseum, stadium, or other type of
16	16	area or facility:
17	17	(i) that is used or is planned for use for
18	18	one or more professional or amateur sports events, community
19	19	events, or other sports events, including rodeos, livestock shows,
20	20	agricultural expositions, promotional events, and other civic or
21	21	charitable events; and
22	22	(ii) for which a fee for admission to the
23	23	events is charged or is planned to be charged;
24	24	(B) a convention center, convention center
25	25	facility as defined by Section 351.001(2) or 352.001(2), Tax Code,
26	26	or related improvement such as a [convention center, civic center,
27	27	civic center building,] civic center hotel, [auditorium,] theater,
28	28	opera house, music hall, [exhibition hall,] rehearsal hall, park,
29	29	zoological park, museum, aquarium, or plaza located in the vicinity
30	30	of a convention center or facility owned by a municipality or a
31	31	county;
32	32	(C) a tourist development area along an inland
33	33	waterway;
34	34	(D) a municipal parks and recreation system, or
35	35	improvements or additions to a parks and recreation system, or an
36	36	area or facility that is part of a municipal parks and recreation
37	37	system;
38	38	(E) a project authorized by Section 4A or 4B,
39	39	Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas
40	40	Civil Statutes), as that Act existed on September 1, 1997; and
41	41	(F) a watershed protection and preservation
42	42	project; a recharge, recharge area, or recharge feature protection
43	43	project; a conservation easement; or an open-space preservation
44	44	program intended to protect water.
45	45	SECTION 2. Section 334.024, Local Government Code, is
46	46	amended by adding Subsection (d-1) to read as follows:
47	47	(d-1) If the proposition is authorizing the imposition of a
48	48	hotel occupancy tax under Subchapter H, the ballot must include the
49	49	following language: "If approved, the maximum hotel occupancy tax
50	50	rate imposed from all sources in ______ (insert name of
51	51	municipality or county) would be ______ (insert the maximum
52	52	combined hotel occupancy tax rate that would be imposed from all
53	53	sources at any location in the municipality or county, as
54	54	applicable, if the rate proposed in the ballot proposition is
55	55	adopted) of the price paid for a room in a hotel."
56	56	SECTION 3. Section 334.254, Local Government Code, is
57	57	amended to read as follows:
58	58	Sec. 334.254. TAX RATE. (a) Except as provided by
59	59	Subsections [Subsection] (c) and (d), the tax authorized by this
60	60	subchapter may be imposed by a municipality or county at any rate
61	61	not to exceed two percent of the price paid for a room in a hotel.
62	62	(b) The ballot proposition at the election held to adopt the
63	63	tax must specify:
64	64	(1) the maximum rate of the tax to be adopted; and
65	65	(2) the maximum combined hotel occupancy tax rate that
66	66	would be imposed from all sources at any location in the
67	67	municipality or county, as applicable, if the rate proposed in the
68	68	ballot proposition is adopted.
69	69	(c) Except as provided by Subsection (d), a [A] county with
70	70	a population of more than two million that is adjacent to a county
71	71	with a population of more than one million may impose the tax
72	72	authorized by this subchapter at any rate not to exceed three
73	73	percent of the price paid for a room in a hotel.
74	74	(d) A municipality or county may not propose a hotel
75	75	occupancy tax rate that would cause the combined hotel occupancy
76	76	tax rate imposed from all sources at any location in the
77	77	municipality or county, as applicable, to exceed 17 percent of the
78	78	price paid for a room in a hotel. The following are not included in
79	79	calculating the combined tax rate under this subsection:
80	80	(1) an assessment for an improvement project described
81	81	by Section 372.0035;
82	82	(2) an assessment authorized by Chapter 375; or
83	83	(3) a fee collected by a hotel to recover the cost of
84	84	an assessment described by Subdivision (1) or (2).
85	85	SECTION 4. Section 334.255(b), Local Government Code, is
86	86	amended to read as follows:
87	87	(b) The ballot for an election to increase the rate of the
88	88	tax shall be printed to permit voting for or against the
89	89	proposition: "The increase of the hotel occupancy tax for the
90	90	purpose of financing __________ (insert description of venue
91	91	project) to a maximum rate of ___________ percent (insert new
92	92	maximum applicable rate). If approved, the maximum hotel occupancy
93	93	tax rate imposed from all sources in ______ (insert name of
94	94	municipality or county) would be _________ (insert the maximum
95	95	combined hotel occupancy tax rate that would be imposed from all
96	96	sources at any location in the municipality or county, as
97	97	applicable, if the rate proposed in the ballot proposition is
98	98	adopted) of the price paid for a room in a hotel."
99	99	SECTION 5. Section 335.054, Local Government Code, is
100	100	amended by adding Subsection (d-1) to read as follows:
101	101	(d-1) If the proposition is authorizing the imposition of a
102	102	hotel occupancy tax, the ballot must include the following
103	103	language: "If approved, the maximum hotel occupancy tax rate
104	104	imposed from all sources in _____ (insert name of district) would be
105	105	______ (insert the maximum combined hotel occupancy tax rate that
106	106	would be imposed from all sources at any location in the district if
107	107	the rate proposed in the ballot proposition is adopted) of the price
108	108	paid for a room in a hotel."
109	109	SECTION 6. (a) The change in law made by this Act to Section
110	110	334.001, Local Government Code, applies only to a venue project
111	111	authorized on or after the effective date of this Act. A venue
112	112	project authorized before the effective date of this Act is
113	113	governed by the law in effect when the venue project was authorized,
114	114	and the former law is continued in effect for that purpose.
115	115	(b) The changes in law made by this Act to Sections 334.024,
116	116	334.254(b), 334.255, and 335.054, Local Government Code, apply only
117	117	to an election held on or after the effective date of this Act. An
118	118	election held before the effective date of this Act is governed by
119	119	the law in effect when the election was held, and the former law is
120	120	continued in effect for that purpose.
121	121	(c) Section 334.254(d), Local Government Code, as added by
122	122	this Act, does not apply to a hotel occupancy tax proposed and
123	123	authorized by an election held before the effective date of this
124	124	Act. A hotel occupancy tax proposed and authorized by an election
125	125	held before the effective date of this Act is governed by the law in
126	126	effect when the election was held, and the former law is continued
127	127	in effect for that purpose.
128	128	SECTION 7. This Act takes effect September 1, 2013.
129	129	* * * * *