Texas 2015 - 84th Regular

Texas House Bill HB3772 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	By: Nevárez, Guillen (Senate Sponsor - Uresti) H.B. No. 3772
2		-	(In the Senate - Received from the House May 13, 2015;
3		-	May 14, 2015, read first time and referred to Committee on Natural
4		-	Resources and Economic Development; May 22, 2015, reported
5		-	favorably by the following vote: Yeas 10, Nays 0; May 22, 2015,
6		-	sent to printer.)
7		-	Click here to see the committee vote
	1	+	H.B. No. 3772
8	2
9	3
10		-	A BILL TO BE ENTITLED
11	4		AN ACT
12	5		relating to the use of municipal hotel occupancy tax revenue to
13	6		construct, enhance, upgrade, and maintain arenas, sports
14	7		facilities, and fields in certain municipalities.
15	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	9		SECTION 1. Section 351.101(a), Tax Code, as amended by
17	10		Chapters 541 (S.B. 551) and 546 (S.B. 585), Acts of the 83rd
18	11		Legislature, Regular Session, 2013, is reenacted and amended to
19	12		read as follows:
20	13		(a) Revenue from the municipal hotel occupancy tax may be
21	14		used only to promote tourism and the convention and hotel industry,
22	15		and that use is limited to the following:
23	16		(1) the acquisition of sites for and the construction,
24	17		improvement, enlarging, equipping, repairing, operation, and
25	18		maintenance of convention center facilities or visitor information
26	19		centers, or both;
27	20		(2) the furnishing of facilities, personnel, and
28	21		materials for the registration of convention delegates or
29	22		registrants;
30	23		(3) advertising and conducting solicitations and
31	24		promotional programs to attract tourists and convention delegates
32	25		or registrants to the municipality or its vicinity;
33	26		(4) the encouragement, promotion, improvement, and
34	27		application of the arts, including instrumental and vocal music,
35	28		dance, drama, folk art, creative writing, architecture, design and
36	29		allied fields, painting, sculpture, photography, graphic and craft
37	30		arts, motion pictures, radio, television, tape and sound recording,
38	31		and other arts related to the presentation, performance, execution,
39	32		and exhibition of these major art forms;
40	33		(5) historical restoration and preservation projects
41	34		or activities or advertising and conducting solicitations and
42	35		promotional programs to encourage tourists and convention
43	36		delegates to visit preserved historic sites or museums:
44	37		(A) at or in the immediate vicinity of convention
45	38		center facilities or visitor information centers; or
46	39		(B) located elsewhere in the municipality or its
47	40		vicinity that would be frequented by tourists and convention
48	41		delegates;
49	42		(6) for a municipality located in a county with a
50	43		population of one million or less, expenses, including promotion
51	44		expenses, directly related to a sporting event in which the
52	45		majority of participants are tourists who substantially increase
53	46		economic activity at hotels and motels within the municipality or
54	47		its vicinity;
55	48		(7) subject to Section 351.1076, the promotion of
56	49		tourism by the enhancement and upgrading of existing sports
57	50		facilities or fields, including facilities or fields for baseball,
58	51		softball, soccer, and flag football, if:
59	52		(A) the municipality owns the facilities or
60	53		fields;
61	54		(B) the municipality:
62	55		(i) has a population of 80,000 or more and
63	56		is located in a county that has a population of 350,000 or less;
64	57		(ii) has a population of at least 75,000 but
65	58		not more than 95,000 and is located in a county that has a
66	59		population of less than 200,000 but more than 160,000;
67	60		(iii) has a population of at least 36,000
68	61		but not more than 39,000 and is located in a county that has a
69	62		population of 100,000 or less that is not adjacent to a county with
70	63		a population of more than two million;
71	64		(iv) has a population of at least 13,000 but
72	65		less than 39,000 and is located in a county that has a population of
73	66		at least 200,000;
74	67		(v) has a population of at least 70,000 but
75	68		less than 90,000 and no part of which is located in a county with a
76	69		population greater than 150,000;
77	70		(vi) is located in a county that:
78	71		(a) is adjacent to the Texas-Mexico
79	72		border;
80	73		(b) has a population of at least
81	74		500,000; and
82	75		(c) does not have a municipality with
83	76		a population greater than 500,000;
84	77		(vii) has a population of at least 25,000
85	78		but not more than 26,000 and is located in a county that has a
86	79		population of 90,000 or less; or
87	80		[(viii) has a population of at least 7,500
88	81		and is located in a county that borders the Pecos River and that has
89	82		a population of not more than 15,000;]
90	83		(viii) is located in a county that has a
91	84		population of not more than 300,000 and in which a component
92	85		university of the University of Houston System is located; and
93	86		(C) the sports facilities and fields have been
94	87		used, in the preceding calendar year, a combined total of more than
95	88		10 times for district, state, regional, or national sports
96	89		tournaments;
97	90		(8) for a municipality with a population of at least
98	91		70,000 but less than 90,000, no part of which is located in a county
99	92		with a population greater than 150,000, the construction,
100	93		improvement, enlarging, equipping, repairing, operation, and
101	94		maintenance of a coliseum or multiuse facility;
102	95		(9) signage directing the public to sights and
103	96		attractions that are visited frequently by hotel guests in the
104	97		municipality;
105	98		(10) [the construction of a recreational venue in the
106	99		immediate vicinity of area hotels, if:
107	100		[(A) the municipality:
108	101		[(i) is a general-law municipality;
109	102		[(ii) has a population of not more than 900;
110	103		and
111	104		[(iii) does not impose an ad valorem tax;
112	105		[(B) not more than $100,000 of municipal hotel
113	106		occupancy tax revenue is used for the construction of the
114	107		recreational venue;
115	108		[(C) a majority of the hotels in the municipality
116	109		request the municipality to construct the recreational venue;
117	110		[(D) the recreational venue will be used
118	111		primarily by hotel guests; and
119	112		[(E) the municipality will pay for maintenance of
120	113		the recreational venue from the municipality's general fund;
121	114		[(11)] the construction, improvement, enlarging,
122	115		equipping, repairing, operation, and maintenance of a coliseum or
123	116		multiuse facility, if the municipality:
124	117		(A) has a population of at least 90,000 but less
125	118		than 120,000; and
126	119		(B) is located in two counties, at least one of
127	120		which contains the headwaters of the San Gabriel River; and
128	121		(11) [(12)] for a municipality with a population of
129	122		more than 175,000 but less than 225,000 that is located in two
130	123		counties, each of which has a population of less than 200,000, the
131	124		construction, improvement, enlarging, equipping, repairing,
132	125		operation, and maintenance of a coliseum or multiuse facility and
133	126		related infrastructure or a venue, as defined by Section
134	127		334.001(4), Local Government Code, that is related to the promotion
135	128		of tourism.
136	129		SECTION 2. Section 351.1066, Tax Code, is amended to read as
137	130		follows:
138	131		Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN
139	132		MUNICIPALITIES. (a) This section applies only to:
140	133		(1) a municipality with a population of at least 3,500
141	134		but less than 5,500 that is the county seat of a county with a
142	135		population of less than 50,000 that borders a county with a
143	136		population of more than 1.6 million; [and]
144	137		(2) a municipality with a population of at least 2,900
145	138		but less than 3,500 that is the county seat of a county with a
146	139		population of less than 22,000 that is bordered by the Trinity River
147	140		and includes a state park and a portion of a wildlife management
148	141		area;
149	142		(3) a municipality with a population of at least 7,500
150	143		that is located in a county that borders the Pecos River and that
151	144		has a population of not more than 15,000;
152	145		(4) a municipality with a population of not more than
153	146		5,000 that is located in a county through which the Frio River flows
154	147		and an interstate highway crosses, and that has a population of at
155	148		least 15,000; and
156	149		(5) a municipality with a population of not less than
157	150		7,500 that is located in a county with a population of not less than
158	151		40,000 but less than 250,000 that is adjacent to a county with a
159	152		population of less than 750.
160	153		(b) Notwithstanding any other provision of this chapter, a
161	154		municipality to which this section applies may use all or any
162	155		portion of the revenue derived from the municipal hotel occupancy
163	156		tax for:
164	157		(1) [a business recruitment project to substantially
165	158		enhance hotel activity and encourage tourism; and
166	159		[(2)] the construction, enlarging, equipping,
167	160		improvement, maintenance, repairing, and operation of a
168	161		recreational facility to substantially enhance hotel activity and
169	162		encourage tourism; and
170	163		(2) the construction, enlarging, equipping,
171	164		improvement, maintenance, repairing, and operation of an arena used
172	165		for rodeos, livestock shows, and agricultural expositions to
173	166		substantially enhance hotel activity and encourage tourism.
174	167		(c) A municipality to which this section applies may not use
175	168		municipal hotel tax revenue to construct or expand a facility
176	169		described by Subsection (b) in an amount that would exceed the
177	170		amount of hotel revenue in the area that is likely to be reasonably
178	171		attributable to events held at that facility during the 15-year
179	172		period beginning on the date the construction or expansion is
180	173		completed.
181	174		(d) An independent analyst or consultant hired by the
182	175		municipality must make the projection required by Subsection (c).
183	176		(e) A municipality that uses municipal hotel occupancy tax
184	177		revenue under this section shall annually prepare a report that
185	178		describes:
186	179		(1) the events held during the preceding year at each
187	180		facility that received municipal hotel occupancy tax revenue from
188	181		the municipality during that year; and
189	182		(2) the number of hotel room nights, hotel revenue,
190	183		and municipal hotel occupancy tax revenue attributable to those
191	184		events.
192	185		SECTION 3. To the extent of any conflict, this Act prevails
193	186		over another Act of the 84th Legislature, Regular Session, 2015,
194	187		relating to nonsubstantive additions to and corrections in enacted
195	188		codes.
196	189		SECTION 4. This Act takes effect immediately if it receives
197	190		a vote of two-thirds of all the members elected to each house, as
198	191		provided by Section 39, Article III, Texas Constitution. If this
199	192		Act does not receive the vote necessary for immediate effect, this
200	193		Act takes effect September 1, 2015.
201		-	* * * * *
	194	+	______________________________ ______________________________
	195	+	President of the Senate Speaker of the House
	196	+	I certify that H.B. No. 3772 was passed by the House on May
	197	+	12, 2015, by the following vote: Yeas 135, Nays 9, 2 present, not
	198	+	voting.
	199	+	______________________________
	200	+	Chief Clerk of the House
	201	+	I certify that H.B. No. 3772 was passed by the Senate on May
	202	+	26, 2015, by the following vote: Yeas 31, Nays 0.
	203	+	______________________________
	204	+	Secretary of the Senate
	205	+	APPROVED: _____________________
	206	+	Date
	207	+	_____________________
	208	+	Governor