Texas 2015 84th Regular

Texas House Bill HB4037 Enrolled / Bill

Filed 05/30/2015

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                    H.B. No. 4037


 AN ACT
 rel
 ating to the authority of certain counties to impose a hotel
 occupancy tax and the use of revenue from the hotel occupancy tax by
 certain counties; authorizing an increase in the rate of a tax;
 authorizing the imposition of a tax.
 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 SECTION 1.  Section 352.002, Tax Code, is amended by adding
 Subsection (n) to read as follows:
 (n)  The commissioners court of a county with a population of
 more than 300,000 and in which there is located all or part of the
 most populous military installation in this state may impose a tax
 as provided by Subsection (a).
 SECTION 2.  Section 352.003, Tax Code, is amended by adding
 Subsections (p) and (t) to read as follows:
 (p)  In a county authorized to impose the tax under Section
 352.002(n), the county tax rate in relation to a hotel located in a
 municipality that imposes a tax under Chapter 351 may not exceed a
 rate that, when added to the rate of the tax imposed by the
 municipality under Chapter 351, exceeds the sum of the rate
 prescribed by Section 351.003(a) plus two percent.
 (t)  The tax rate in a county that is authorized to impose the
 tax under Section 352.002(a)(6), that has a population of less than
 25,000, and that is adjacent to a county with a population of more
 than 750,000 may not exceed nine percent of the price paid for a
 room in a hotel.
 SECTION 3.  Sections 352.1033(a) and (c), Tax Code, are
 amended to read as follows:
 (a)  Subject to Subsection (c), the revenue from a tax
 imposed under this chapter by a county that borders the Gulf of
 Mexico authorized to impose the tax by Section 352.002(a)(6) may be
 used only to:
 (1)  clean public beaches;
 (2)  acquire, furnish, or maintain facilities,
 including parks, that enhance public access to beaches;
 (3)  provide and maintain public restrooms on or
 adjacent to beaches or beach access facilities;
 (4)  provide and maintain litter containers on or
 adjacent to beaches or beach access facilities;
 (5)  create, renovate, promote, and maintain parks
 adjacent to bays, rivers, and other navigable waterways if the
 county does not operate a public beach on the Gulf of Mexico; [and]
 (6)  advertise and conduct solicitations and
 promotional programs to attract tourists and convention delegates
 or registrants to the county or its vicinity, any of which may be
 conducted by the county or through contracts with persons or
 organizations selected by the county;
 (7)  acquire a site for and construct, improve,
 enlarge, equip, repair, operate, and maintain a visitor information
 center; and
 (8)  encourage, promote, and improve historical
 preservation and restoration efforts.
 (c)  In addition to the uses allowed by Subsection (a), a
 county authorized to impose a tax under this chapter by Section
 352.002(a)(6) that has a population of 50,000 or less and in which
 there is located at least one [state park and one] national wildlife
 refuge may use the revenue from the tax to:
 (1)  acquire, construct, furnish, or maintain
 facilities, such as aquariums, birding centers and viewing sites,
 history and art centers, and nature centers and trails;
 (2)  advertise and conduct solicitations and
 promotional programs to attract conventions and visitors; and
 (3)  provide and maintain public restrooms and litter
 containers on public land in an area that is a tourism venue.
 SECTION 4.  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.
 ______________________________ ______________________________
 President of the Senate Speaker of the House
 I certify that H.B. No. 4037 was passed by the House on May
 15, 2015, by the following vote:  Yeas 121, Nays 18, 2 present, not
 voting; and that the House concurred in Senate amendments to H.B.
 No. 4037 on May 28, 2015, by the following vote:  Yeas 141, Nays 1,
 2 present, not voting.
 ______________________________
 Chief Clerk of the House
 I certify that H.B. No. 4037 was passed by the Senate, with
 amendments, on May 26, 2015, by the following vote:  Yeas 30, Nays
 1.
 ______________________________
 Secretary of the Senate
 APPROVED: __________________
 Date
 __________________
 Governor