By: Raney (Senate Sponsor - Schwertner) H.B. No. 3296
(In the Senate - Received from the House May 6, 2013;
May 8, 2013, read first time and referred to Committee on Economic
Development; May 16, 2013, reported favorably by the following
vote: Yeas 4, Nays 0; May 16, 2013, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the rates of municipal and county hotel occupancy taxes
in certain municipalities and counties and the use of certain
revenue from those taxes; changing the rates of taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.003, Tax Code, is amended by adding
Subsections (i-1) and (i-2) to read as follows:
(i-1) Notwithstanding Subsection (i), the tax rate in a
county authorized to impose the tax under Section 352.002(g) may
not exceed 2.75 percent of the price paid for a room in a hotel if:
(1) the convention and visitors bureau within the
county executes a preferred access facilities contract with a major
state university based in the county for the purpose of promoting
tourism in the county;
(2) the county allocates, for payments to the
university under the contract described by Subdivision (1) to be
used for the renovation of a stadium located in the county and owned
by the university, the portion of the revenue received by the county
that is derived from the application of the tax at a rate of more
than two percent of the price paid for a room in a hotel; and
(3) not more than 30 years have passed from the date
bonds were originally issued by the university to finance a stadium
renovation project for the stadium described by Subdivision (2).
(i-2) Subsection (i-1) and this subsection expire on the
date the county commissioners court certifies that all debt issued
or incurred by the university to finance or refinance the stadium
renovation project described by Subsection (i-1), including
interest and any costs relating to the debt, has been paid in full.
SECTION 2. Section 352.1034(b), Tax Code, is amended to
read as follows:
(b) The county must spend at least 20 [45] percent of the
revenue from the tax on marketing projects that directly promote
tourism, hotel, and convention activity.
SECTION 3. Section 351.0035, Tax Code, is repealed.
SECTION 4. 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, 2013.
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