Texas 2015 - 84th Regular

Texas House Bill HB1717 Compare Versions

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1-By: Oliveira (Senate Sponsor - Lucio) H.B. No. 1717
2- (In the Senate - Received from the House April 27, 2015;
3- April 28, 2015, read first time and referred to Committee on
4- Natural Resources and Economic Development; May 20, 2015, reported
5- favorably by the following vote: Yeas 11, Nays 0; May 20, 2015,
6- sent to printer.)
7-Click here to see the committee vote
1+H.B. No. 1717
82
93
10- A BILL TO BE ENTITLED
114 AN ACT
125 relating to the use of municipal hotel occupancy taxes by certain
136 municipalities for ecological and space exploration-related
147 tourism.
158 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
169 SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
1710 by adding Section 351.1054 to read as follows:
1811 Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM
1912 AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES.
2013 (a) In this section, "spacecraft" and "spaceport" have the
2114 meanings assigned by Section 507.001, Local Government Code.
2215 (b) Notwithstanding any other provision of this chapter, an
2316 eligible barrier island coastal municipality may use revenue from
2417 the municipal hotel occupancy tax for:
2518 (1) promotional and event expenses for an ecological
2619 tourism event, including an event for which the primary attraction
2720 is traveling to an area of natural or ecological interest for the
2821 purpose of observing and learning about wildlife and the area's
2922 natural environment, if:
3023 (A) a majority of the event's participants are
3124 tourists; and
3225 (B) the event substantially increases economic
3326 activity at hotels and motels within or in the vicinity of the
3427 municipality; and
3528 (2) expenses directly related to:
3629 (A) the acquisition of sites to observe
3730 spacecraft and spaceport activities; and
3831 (B) the construction, improvement, enlarging,
3932 equipping, repairing, operation, and maintenance of facilities
4033 utilized by hotel guests to observe and learn about spacecraft and
4134 spaceport operations.
4235 (c) A municipality may use for the purposes provided by
4336 Subsections (b)(1) and (2) not more than the greater of:
4437 (1) 15 percent of the hotel occupancy tax revenue
4538 collected by the municipality; or
4639 (2) the amount of tax received by the municipality at
4740 the rate of one percent of the cost of a room.
4841 SECTION 2. Section 351.1055(d), Tax Code, is amended to
4942 read as follows:
5043 (d) Notwithstanding any other provision of this chapter and
5144 except as provided by Subsection (e), an eligible barrier island
5245 coastal municipality shall use at least the amount of revenue
5346 derived from the application of the tax at a rate of seven percent
5447 of the cost of a room for the purposes authorized under Sections
5548 351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an
5649 eligible barrier island coastal municipality uses hotel occupancy
5750 tax revenue for a purpose described by Section 351.1054(b)(2), the
5851 municipality may not reduce the amount of revenue that is used for
5952 purposes described by Section 351.101(a)(3) to an amount that is
6053 less than the average amount of revenue used by the municipality for
6154 purposes described by Section 351.101(a)(3) during the 36-month
6255 period that precedes the municipality's first use of revenue for a
6356 purpose described by Section 351.1054(b)(2).
6457 SECTION 3. This Act takes effect immediately if it receives
6558 a vote of two-thirds of all the members elected to each house, as
6659 provided by Section 39, Article III, Texas Constitution. If this
6760 Act does not receive the vote necessary for immediate effect, this
6861 Act takes effect September 1, 2015.
69- * * * * *
62+ ______________________________ ______________________________
63+ President of the Senate Speaker of the House
64+ I certify that H.B. No. 1717 was passed by the House on April
65+ 23, 2015, by the following vote: Yeas 137, Nays 2, 2 present, not
66+ voting.
67+ ______________________________
68+ Chief Clerk of the House
69+ I certify that H.B. No. 1717 was passed by the Senate on May
70+ 23, 2015, by the following vote: Yeas 30, Nays 1.
71+ ______________________________
72+ Secretary of the Senate
73+ APPROVED: _____________________
74+ Date
75+ _____________________
76+ Governor