By: Morrison (Senate Sponsor - Kolkhorst) H.B. No. 3595
(In the Senate - Received from the House May 13, 2015;
May 14, 2015, read first time and referred to Committee on Natural
Resources and Economic Development; May 22, 2015, reported
favorably by the following vote: Yeas 11, Nays 0; May 22, 2015,
sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue in
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) In addition to the uses authorized by Subsection (a), a
municipality described by Subsection (a)(7)(B)(viii), as added by
Chapter 546 (S.B. 585), Acts of the 83rd Legislature, Regular
Session, 2013, may use revenue derived from the tax authorized by
this chapter to promote tourism and the convention and hotel
industry by constructing, maintaining, or expanding a
sporting-related facility owned by the municipality if:
(1) the majority of the events at the facility involve
participants staying at hotels in the municipality; and
(2) for a fiscal year, the municipality does not
reduce the amount of that revenue that it uses for a purpose
described by Subsection (a)(3) to an amount that is less than the
lesser of:
(A) the amount of that revenue used by the
municipality for that purpose during the municipality's 2015 fiscal
year; or
(B) the total amount of that revenue received in
the fiscal year.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.
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