| 1 | 1 | | 83R5218 ADM-D |
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| 2 | 2 | | By: Lewis H.B. No. 934 |
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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 authority of certain counties to impose a hotel |
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| 8 | 8 | | occupancy tax for the maintenance, operation, and promotion of and |
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| 9 | 9 | | improved access to a coliseum in the county; authorizing a tax. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (q) to read as follows: |
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| 13 | 13 | | (q) The commissioners court of a county with a population of |
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| 14 | 14 | | less than 200,000 in which a minor league hockey team is or has been |
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| 15 | 15 | | located and in which a component institution of The University of |
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| 16 | 16 | | Texas System is located may impose a tax as provided by Subsection |
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| 17 | 17 | | (a). |
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| 18 | 18 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 19 | 19 | | Subsection (r) to read as follows: |
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| 20 | 20 | | (r) The tax rate in a county authorized to impose the tax |
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| 21 | 21 | | under Section 352.002(q) may not exceed two percent of the price |
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| 22 | 22 | | paid for a room in a hotel. |
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| 23 | 23 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 24 | 24 | | by adding Section 352.1038 to read as follows: |
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| 25 | 25 | | Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING |
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| 26 | 26 | | UNIVERSITIES. The revenue from a tax imposed under this chapter by |
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| 27 | 27 | | a county authorized to impose the tax under Section 352.002(q) may |
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| 28 | 28 | | be used only to: |
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| 29 | 29 | | (1) operate, maintain, and improve a coliseum in the |
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| 30 | 30 | | county; |
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| 31 | 31 | | (2) advertise and conduct solicitations and |
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| 32 | 32 | | promotional programs to attract visitors to the coliseum; and |
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| 33 | 33 | | (3) maintain and improve infrastructure in the county |
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| 34 | 34 | | to improve traffic flow to the coliseum. |
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| 35 | 35 | | SECTION 4. This Act takes effect immediately if it receives |
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| 36 | 36 | | a vote of two-thirds of all the members elected to each house, as |
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| 37 | 37 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 38 | 38 | | Act does not receive the vote necessary for immediate effect, this |
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| 39 | 39 | | Act takes effect September 1, 2013. |
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