11 | 4 | | AN ACT |
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12 | 5 | | relating to use and allocation of municipal hotel occupancy tax |
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13 | 6 | | revenues for certain municipalities. |
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14 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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15 | 8 | | SECTION 1. Section 351.101, Tax Code, is amended by adding |
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16 | 9 | | Subsection (i) to read as follows: |
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17 | 10 | | (i) In addition to the purposes provided by Subsection (a), |
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18 | 11 | | a municipality that has a population of at least 75,000 but not more |
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19 | 12 | | than 95,000 and that is located in a county that has a population of |
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20 | 13 | | more than 160,000 but less than 200,000 may use revenue from the |
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21 | 14 | | municipal hotel tax to promote tourism and the convention and hotel |
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22 | 15 | | industry by constructing, operating, or expanding a sporting |
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23 | 16 | | related facility or sports field owned by the municipality, if the |
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24 | 17 | | majority of the events at the facility or field are directly related |
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25 | 18 | | to a sporting event in which the majority of participants are |
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26 | 19 | | tourists who substantially increase economic activity at hotels in |
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27 | 20 | | the municipality. |
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28 | 21 | | SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended |
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29 | 22 | | by adding Section 351.1078 to read as follows: |
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30 | 23 | | Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN |
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31 | 24 | | MUNICIPALITIES. (a) A municipality that spends municipal hotel |
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32 | 25 | | occupancy tax revenue as authorized by Section 351.101(i): |
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33 | 26 | | (1) may not use municipal hotel occupancy tax revenue |
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34 | 27 | | for the acquisition of land for the sporting related facility or |
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35 | 28 | | sports field described by that subsection; |
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36 | 29 | | (2) shall annually determine and prepare and publish |
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37 | 30 | | on the municipality's Internet website a report on the events held |
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38 | 31 | | at the facility or field, the number of hotel room nights |
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39 | 32 | | attributable to events held at the facility or field, and the amount |
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40 | 33 | | of hotel revenue and municipal tax revenue attributable to the |
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41 | 34 | | sports events and tournaments held at the facility or field for five |
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42 | 35 | | years after the date the construction expenditures are completed; |
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43 | 36 | | and |
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44 | 37 | | (3) may only spend hotel occupancy tax revenue for |
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45 | 38 | | operational expenses of the facility or field if the costs are |
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46 | 39 | | directly related to a sporting event in which the majority of |
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47 | 40 | | participants are tourists who substantially increase economic |
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48 | 41 | | activity at hotels in or near the municipality. |
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49 | 42 | | (b) The municipality shall reimburse to the municipality's |
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50 | 43 | | hotel occupancy tax revenue fund from the municipality's general |
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51 | 44 | | fund any expenditure in excess of the amount of area hotel revenue |
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52 | 45 | | attributable to sporting events held at the sporting related |
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53 | 46 | | facility or sports field described by Section 351.101(i) for five |
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54 | 47 | | years after the date the construction or expansion of the facility |
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55 | 48 | | or field described by that subsection is completed. |
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56 | 49 | | SECTION 3. This Act takes effect immediately if it receives |
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57 | 50 | | a vote of two-thirds of all the members elected to each house, as |
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58 | 51 | | provided by Section 39, Article III, Texas Constitution. If this |
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59 | 52 | | Act does not receive the vote necessary for immediate effect, this |
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60 | 53 | | Act takes effect September 1, 2015. |
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61 | | - | * * * * * |
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| 54 | + | ______________________________ ______________________________ |
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| 55 | + | President of the Senate Speaker of the House |
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| 56 | + | I certify that H.B. No. 3629 was passed by the House on April |
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| 57 | + | 30, 2015, by the following vote: Yeas 135, Nays 4, 1 present, not |
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| 58 | + | voting. |
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| 59 | + | ______________________________ |
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| 60 | + | Chief Clerk of the House |
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| 61 | + | I certify that H.B. No. 3629 was passed by the Senate on May |
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| 62 | + | 26, 2015, by the following vote: Yeas 29, Nays 2. |
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| 63 | + | ______________________________ |
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| 64 | + | Secretary of the Senate |
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| 65 | + | APPROVED: _____________________ |
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| 66 | + | Date |
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| 67 | + | _____________________ |
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| 68 | + | Governor |
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