11 | 4 | | AN ACT |
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12 | 5 | | relating to the use of municipal hotel occupancy taxes by certain |
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13 | 6 | | municipalities for ecological and space exploration-related |
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14 | 7 | | tourism. |
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15 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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16 | 9 | | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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17 | 10 | | by adding Section 351.1054 to read as follows: |
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18 | 11 | | Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM |
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19 | 12 | | AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES. |
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20 | 13 | | (a) In this section, "spacecraft" and "spaceport" have the |
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21 | 14 | | meanings assigned by Section 507.001, Local Government Code. |
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22 | 15 | | (b) Notwithstanding any other provision of this chapter, an |
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23 | 16 | | eligible barrier island coastal municipality may use revenue from |
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24 | 17 | | the municipal hotel occupancy tax for: |
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25 | 18 | | (1) promotional and event expenses for an ecological |
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26 | 19 | | tourism event, including an event for which the primary attraction |
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27 | 20 | | is traveling to an area of natural or ecological interest for the |
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28 | 21 | | purpose of observing and learning about wildlife and the area's |
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29 | 22 | | natural environment, if: |
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30 | 23 | | (A) a majority of the event's participants are |
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31 | 24 | | tourists; and |
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32 | 25 | | (B) the event substantially increases economic |
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33 | 26 | | activity at hotels and motels within or in the vicinity of the |
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34 | 27 | | municipality; and |
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35 | 28 | | (2) expenses directly related to: |
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36 | 29 | | (A) the acquisition of sites to observe |
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37 | 30 | | spacecraft and spaceport activities; and |
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38 | 31 | | (B) the construction, improvement, enlarging, |
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39 | 32 | | equipping, repairing, operation, and maintenance of facilities |
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40 | 33 | | utilized by hotel guests to observe and learn about spacecraft and |
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41 | 34 | | spaceport operations. |
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42 | 35 | | (c) A municipality may use for the purposes provided by |
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43 | 36 | | Subsections (b)(1) and (2) not more than the greater of: |
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44 | 37 | | (1) 15 percent of the hotel occupancy tax revenue |
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45 | 38 | | collected by the municipality; or |
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46 | 39 | | (2) the amount of tax received by the municipality at |
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47 | 40 | | the rate of one percent of the cost of a room. |
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48 | 41 | | SECTION 2. Section 351.1055(d), Tax Code, is amended to |
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49 | 42 | | read as follows: |
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50 | 43 | | (d) Notwithstanding any other provision of this chapter and |
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51 | 44 | | except as provided by Subsection (e), an eligible barrier island |
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52 | 45 | | coastal municipality shall use at least the amount of revenue |
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53 | 46 | | derived from the application of the tax at a rate of seven percent |
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54 | 47 | | of the cost of a room for the purposes authorized under Sections |
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55 | 48 | | 351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an |
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56 | 49 | | eligible barrier island coastal municipality uses hotel occupancy |
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57 | 50 | | tax revenue for a purpose described by Section 351.1054(b)(2), the |
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58 | 51 | | municipality may not reduce the amount of revenue that is used for |
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59 | 52 | | purposes described by Section 351.101(a)(3) to an amount that is |
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60 | 53 | | less than the average amount of revenue used by the municipality for |
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61 | 54 | | purposes described by Section 351.101(a)(3) during the 36-month |
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62 | 55 | | period that precedes the municipality's first use of revenue for a |
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63 | 56 | | purpose described by Section 351.1054(b)(2). |
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64 | 57 | | SECTION 3. This Act takes effect immediately if it receives |
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65 | 58 | | a vote of two-thirds of all the members elected to each house, as |
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66 | 59 | | provided by Section 39, Article III, Texas Constitution. If this |
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67 | 60 | | Act does not receive the vote necessary for immediate effect, this |
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68 | 61 | | Act takes effect September 1, 2015. |
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