1 | 1 | | By: Uresti S.B. No. 551 |
---|
2 | 2 | | (Nevarez) |
---|
3 | 3 | | |
---|
4 | 4 | | |
---|
5 | 5 | | A BILL TO BE ENTITLED |
---|
6 | 6 | | AN ACT |
---|
7 | 7 | | relating to the use of municipal hotel occupancy tax revenue to |
---|
8 | 8 | | enhance and upgrade sports facilities in certain municipalities. |
---|
9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
10 | 10 | | SECTION 1. Subsection (a), Section 351.101, Tax Code, is |
---|
11 | 11 | | amended to read as follows: |
---|
12 | 12 | | (a) Revenue from the municipal hotel occupancy tax may be |
---|
13 | 13 | | used only to promote tourism and the convention and hotel industry, |
---|
14 | 14 | | and that use is limited to the following: |
---|
15 | 15 | | (1) the acquisition of sites for and the construction, |
---|
16 | 16 | | improvement, enlarging, equipping, repairing, operation, and |
---|
17 | 17 | | maintenance of convention center facilities or visitor information |
---|
18 | 18 | | centers, or both; |
---|
19 | 19 | | (2) the furnishing of facilities, personnel, and |
---|
20 | 20 | | materials for the registration of convention delegates or |
---|
21 | 21 | | registrants; |
---|
22 | 22 | | (3) advertising and conducting solicitations and |
---|
23 | 23 | | promotional programs to attract tourists and convention delegates |
---|
24 | 24 | | or registrants to the municipality or its vicinity; |
---|
25 | 25 | | (4) the encouragement, promotion, improvement, and |
---|
26 | 26 | | application of the arts, including instrumental and vocal music, |
---|
27 | 27 | | dance, drama, folk art, creative writing, architecture, design and |
---|
28 | 28 | | allied fields, painting, sculpture, photography, graphic and craft |
---|
29 | 29 | | arts, motion pictures, radio, television, tape and sound recording, |
---|
30 | 30 | | and other arts related to the presentation, performance, execution, |
---|
31 | 31 | | and exhibition of these major art forms; |
---|
32 | 32 | | (5) historical restoration and preservation projects |
---|
33 | 33 | | or activities or advertising and conducting solicitations and |
---|
34 | 34 | | promotional programs to encourage tourists and convention |
---|
35 | 35 | | delegates to visit preserved historic sites or museums: |
---|
36 | 36 | | (A) at or in the immediate vicinity of convention |
---|
37 | 37 | | center facilities or visitor information centers; or |
---|
38 | 38 | | (B) located elsewhere in the municipality or its |
---|
39 | 39 | | vicinity that would be frequented by tourists and convention |
---|
40 | 40 | | delegates; |
---|
41 | 41 | | (6) for a municipality located in a county with a |
---|
42 | 42 | | population of one million or less, expenses, including promotion |
---|
43 | 43 | | expenses, directly related to a sporting event in which the |
---|
44 | 44 | | majority of participants are tourists who substantially increase |
---|
45 | 45 | | economic activity at hotels and motels within the municipality or |
---|
46 | 46 | | its vicinity; |
---|
47 | 47 | | (7) subject to Section 351.1076, the promotion of |
---|
48 | 48 | | tourism by the enhancement and upgrading of existing sports |
---|
49 | 49 | | facilities or fields, including facilities or fields for baseball, |
---|
50 | 50 | | softball, soccer, and flag football, if: |
---|
51 | 51 | | (A) the municipality owns the facilities or |
---|
52 | 52 | | fields; |
---|
53 | 53 | | (B) the municipality: |
---|
54 | 54 | | (i) has a population of 80,000 or more and |
---|
55 | 55 | | is located in a county that has a population of 350,000 or less; |
---|
56 | 56 | | (ii) has a population of at least 75,000 but |
---|
57 | 57 | | not more than 95,000 and is located in a county that has a |
---|
58 | 58 | | population of less than 200,000 but more than 160,000; |
---|
59 | 59 | | (iii) has a population of at least 36,000 |
---|
60 | 60 | | but not more than 39,000 and is located in a county that has a |
---|
61 | 61 | | population of 100,000 or less that is not adjacent to a county with |
---|
62 | 62 | | a population of more than two million; |
---|
63 | 63 | | (iv) has a population of at least 13,000 but |
---|
64 | 64 | | less than 39,000 and is located in a county that has a population of |
---|
65 | 65 | | at least 200,000; |
---|
66 | 66 | | (v) has a population of at least 70,000 but |
---|
67 | 67 | | less than 90,000 and no part of which is located in a county with a |
---|
68 | 68 | | population greater than 150,000; |
---|
69 | 69 | | (vi) is located in a county that: |
---|
70 | 70 | | (a) is adjacent to the Texas-Mexico |
---|
71 | 71 | | border; |
---|
72 | 72 | | (b) has a population of at least |
---|
73 | 73 | | 500,000; and |
---|
74 | 74 | | (c) does not have a municipality with |
---|
75 | 75 | | a population greater than 500,000; [or] |
---|
76 | 76 | | (vii) has a population of at least 25,000 |
---|
77 | 77 | | but not more than [that] 26,000 and is located in a county that has a |
---|
78 | 78 | | population of 90,000 or less; or |
---|
79 | 79 | | (viii) has a population of at least 7,500 |
---|
80 | 80 | | and is located in a county that borders the Pecos River and that has |
---|
81 | 81 | | a population of not more than 15,000; and |
---|
82 | 82 | | (C) the sports facilities and fields have been |
---|
83 | 83 | | used, in the preceding calendar year, a combined total of more than |
---|
84 | 84 | | 10 times for district, state, regional, or national sports |
---|
85 | 85 | | tournaments; |
---|
86 | 86 | | (8) for a municipality with a population of at least |
---|
87 | 87 | | 70,000 but less than 90,000, no part of which is located in a county |
---|
88 | 88 | | with a population greater than 150,000, the construction, |
---|
89 | 89 | | improvement, enlarging, equipping, repairing, operation, and |
---|
90 | 90 | | maintenance of a coliseum or multiuse facility; |
---|
91 | 91 | | (9) signage directing the public to sights and |
---|
92 | 92 | | attractions that are visited frequently by hotel guests in the |
---|
93 | 93 | | municipality; |
---|
94 | 94 | | (10) the construction of a recreational venue in the |
---|
95 | 95 | | immediate vicinity of area hotels, if: |
---|
96 | 96 | | (A) the municipality: |
---|
97 | 97 | | (i) is a general-law municipality; |
---|
98 | 98 | | (ii) has a population of not more than 900; |
---|
99 | 99 | | and |
---|
100 | 100 | | (iii) does not impose an ad valorem tax; |
---|
101 | 101 | | (B) not more than $100,000 of municipal hotel |
---|
102 | 102 | | occupancy tax revenue is used for the construction of the |
---|
103 | 103 | | recreational venue; |
---|
104 | 104 | | (C) a majority of the hotels in the municipality |
---|
105 | 105 | | request the municipality to construct the recreational venue; |
---|
106 | 106 | | (D) the recreational venue will be used primarily |
---|
107 | 107 | | by hotel guests; and |
---|
108 | 108 | | (E) the municipality will pay for maintenance of |
---|
109 | 109 | | the recreational venue from the municipality's general fund; |
---|
110 | 110 | | (11) the construction, improvement, enlarging, |
---|
111 | 111 | | equipping, repairing, operation, and maintenance of a coliseum or |
---|
112 | 112 | | multiuse facility, if the municipality: |
---|
113 | 113 | | (A) has a population of at least 90,000 but less |
---|
114 | 114 | | than 120,000; and |
---|
115 | 115 | | (B) is located in two counties, at least one of |
---|
116 | 116 | | which contains the headwaters of the San Gabriel River; and |
---|
117 | 117 | | (12) for a municipality with a population of more than |
---|
118 | 118 | | 175,000 but less than 225,000 that is located in two counties, each |
---|
119 | 119 | | of which has a population of less than 200,000, the construction, |
---|
120 | 120 | | improvement, enlarging, equipping, repairing, operation, and |
---|
121 | 121 | | maintenance of a coliseum or multiuse facility and related |
---|
122 | 122 | | infrastructure or a venue, as defined by Section 334.001(4), Local |
---|
123 | 123 | | Government Code, that is related to the promotion of tourism. |
---|
124 | 124 | | SECTION 2. This Act takes effect immediately if it receives |
---|
125 | 125 | | a vote of two-thirds of all the members elected to each house, as |
---|
126 | 126 | | provided by Section 39, Article III, Texas Constitution. If this |
---|
127 | 127 | | Act does not receive the vote necessary for immediate effect, this |
---|
128 | 128 | | Act takes effect September 1, 2013. |
---|