| 1 | 1 | | By: Raney (Senate Sponsor - Schwertner) H.B. No. 3296 |
|---|
| 2 | 2 | | (In the Senate - Received from the House May 6, 2013; |
|---|
| 3 | 3 | | May 8, 2013, read first time and referred to Committee on Economic |
|---|
| 4 | 4 | | Development; May 16, 2013, reported favorably by the following |
|---|
| 5 | 5 | | vote: Yeas 5, Nays 0; May 16, 2013, sent to printer.) |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | |
|---|
| 8 | 8 | | A BILL TO BE ENTITLED |
|---|
| 9 | 9 | | AN ACT |
|---|
| 10 | 10 | | relating to the rates of municipal and county hotel occupancy taxes |
|---|
| 11 | 11 | | in certain municipalities and counties and the use of certain |
|---|
| 12 | 12 | | revenue from those taxes; changing the rates of taxes. |
|---|
| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 14 | 14 | | SECTION 1. Section 352.003, Tax Code, is amended by adding |
|---|
| 15 | 15 | | Subsections (i-1) and (i-2) to read as follows: |
|---|
| 16 | 16 | | (i-1) Notwithstanding Subsection (i), the tax rate in a |
|---|
| 17 | 17 | | county authorized to impose the tax under Section 352.002(g) may |
|---|
| 18 | 18 | | not exceed 2.75 percent of the price paid for a room in a hotel if: |
|---|
| 19 | 19 | | (1) the convention and visitors bureau within the |
|---|
| 20 | 20 | | county executes a preferred access facilities contract with a major |
|---|
| 21 | 21 | | state university based in the county for the purpose of promoting |
|---|
| 22 | 22 | | tourism in the county; |
|---|
| 23 | 23 | | (2) the county allocates, for payments to the |
|---|
| 24 | 24 | | university under the contract described by Subdivision (1) to be |
|---|
| 25 | 25 | | used for the renovation of a stadium located in the county and owned |
|---|
| 26 | 26 | | by the university, the portion of the revenue received by the county |
|---|
| 27 | 27 | | that is derived from the application of the tax at a rate of more |
|---|
| 28 | 28 | | than two percent of the price paid for a room in a hotel; and |
|---|
| 29 | 29 | | (3) not more than 30 years have passed from the date |
|---|
| 30 | 30 | | bonds were originally issued by the university to finance a stadium |
|---|
| 31 | 31 | | renovation project for the stadium described by Subdivision (2). |
|---|
| 32 | 32 | | (i-2) Subsection (i-1) and this subsection expire on the |
|---|
| 33 | 33 | | date the county commissioners court certifies that all debt issued |
|---|
| 34 | 34 | | or incurred by the university to finance or refinance the stadium |
|---|
| 35 | 35 | | renovation project described by Subsection (i-1), including |
|---|
| 36 | 36 | | interest and any costs relating to the debt, has been paid in full. |
|---|
| 37 | 37 | | SECTION 2. Section 352.1034(b), Tax Code, is amended to |
|---|
| 38 | 38 | | read as follows: |
|---|
| 39 | 39 | | (b) The county must spend at least 20 [45] percent of the |
|---|
| 40 | 40 | | revenue from the tax on marketing projects that directly promote |
|---|
| 41 | 41 | | tourism, hotel, and convention activity. |
|---|
| 42 | 42 | | SECTION 3. Section 351.0035, Tax Code, is repealed. |
|---|
| 43 | 43 | | SECTION 4. This Act takes effect immediately if it receives |
|---|
| 44 | 44 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 45 | 45 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 46 | 46 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 47 | 47 | | Act takes effect September 1, 2013. |
|---|
| 48 | 48 | | * * * * * |
|---|