Texas 2015 - 84th Regular

Texas Senate Bill SB1805 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R13996 GRM-F
2	2	By: Lucio S.B. No. 1805
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5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the rate of the hotel occupancy taxes in certain
8	8	counties and the use of revenue from the hotel occupancy tax by
9	9	certain counties; authorizing an increase in the rate of a tax.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 352.003, Tax Code, is amended by adding
12	12	Subsection (t) to read as follows:
13	13	(t) The tax rate in a county that is authorized to impose the
14	14	tax under Section 352.002(a)(6), that has a population of less than
15	15	25,000, and that is adjacent to a county with a population of more
16	16	than 750,000 may not exceed nine percent of the price paid for a
17	17	room in a hotel.
18	18	SECTION 2. Sections 352.1033(a) and (c), Tax Code, are
19	19	amended to read as follows:
20	20	(a) Subject to Subsection (c), the revenue from a tax
21	21	imposed under this chapter by a county that borders the Gulf of
22	22	Mexico authorized to impose the tax by Section 352.002(a)(6) may be
23	23	used only to:
24	24	(1) clean public beaches;
25	25	(2) acquire, furnish, or maintain facilities,
26	26	including parks, that enhance public access to beaches;
27	27	(3) provide and maintain public restrooms on or
28	28	adjacent to beaches or beach access facilities;
29	29	(4) provide and maintain litter containers on or
30	30	adjacent to beaches or beach access facilities;
31	31	(5) create, renovate, promote, and maintain parks
32	32	adjacent to bays, rivers, and other navigable waterways if the
33	33	county does not operate a public beach on the Gulf of Mexico; [and]
34	34	(6) advertise and conduct solicitations and
35	35	promotional programs to attract tourists and convention delegates
36	36	or registrants to the county or its vicinity, any of which may be
37	37	conducted by the county or through contracts with persons or
38	38	organizations selected by the county;
39	39	(7) acquire a site for and construct, improve,
40	40	enlarge, equip, repair, operate, and maintain a visitor information
41	41	center; and
42	42	(8) encourage, promote, and improve historical
43	43	preservation and restoration efforts.
44	44	(c) In addition to the uses allowed by Subsection (a), a
45	45	county authorized to impose a tax under this chapter by Section
46	46	352.002(a)(6) that has a population of 50,000 or less and in which
47	47	there is located at least one [state park and one] national wildlife
48	48	refuge may use the revenue from the tax to:
49	49	(1) acquire, construct, furnish, or maintain
50	50	facilities, such as aquariums, birding centers and viewing sites,
51	51	history and art centers, and nature centers and trails;
52	52	(2) advertise and conduct solicitations and
53	53	promotional programs to attract conventions and visitors; and
54	54	(3) provide and maintain public restrooms and litter
55	55	containers on public land in an area that is a tourism venue.
56	56	SECTION 3. This Act takes effect immediately if it receives
57	57	a vote of two-thirds of all the members elected to each house, as
58	58	provided by Section 39, Article III, Texas Constitution. If this
59	59	Act does not receive the vote necessary for immediate effect, this
60	60	Act takes effect September 1, 2015.