Texas 2015 - 84th Regular

Texas Senate Bill SB682 Compare Versions

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11 By: Zaffirini S.B. No. 682
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44 A BILL TO BE ENTITLED
55 AN ACT
66 relating to the use of hotel occupancy tax revenues in certain
77 municipalities.
88 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
99 SECTION 1. Section 351.101(a), Tax Code, as amended by
1010 Chapters 541 (S.B. 551) and 546 (S.B. 585), Acts of the 83rd
1111 Legislature, Regular Session, 2013, is reenacted and amended to
1212 read as follows:
1313 (a) Revenue from the municipal hotel occupancy tax may be
1414 used only to promote tourism and the convention and hotel industry,
1515 and that use is limited to the following:
1616 (1) the acquisition of sites for and the construction,
1717 improvement, enlarging, equipping, repairing, operation, and
1818 maintenance of convention center facilities or visitor information
1919 centers, or both;
2020 (2) the furnishing of facilities, personnel, and
2121 materials for the registration of convention delegates or
2222 registrants;
2323 (3) advertising and conducting solicitations and
2424 promotional programs to attract tourists and convention delegates
2525 or registrants to the municipality or its vicinity;
2626 (4) the encouragement, promotion, improvement, and
2727 application of the arts, including instrumental and vocal music,
2828 dance, drama, folk art, creative writing, architecture, design and
2929 allied fields, painting, sculpture, photography, graphic and craft
3030 arts, motion pictures, radio, television, tape and sound recording,
3131 and other arts related to the presentation, performance, execution,
3232 and exhibition of these major art forms;
3333 (5) historical restoration and preservation projects
3434 or activities or advertising and conducting solicitations and
3535 promotional programs to encourage tourists and convention
3636 delegates to visit preserved historic sites or museums:
3737 (A) at or in the immediate vicinity of convention
3838 center facilities or visitor information centers; or
3939 (B) located elsewhere in the municipality or its
4040 vicinity that would be frequented by tourists and convention
4141 delegates;
4242 (6) for a municipality located in a county with a
4343 population of one million or less, expenses, including promotion
4444 expenses, directly related to a sporting event in which the
4545 majority of participants are tourists who substantially increase
4646 economic activity at hotels and motels within the municipality or
4747 its vicinity;
4848 (7) subject to Section 351.1076, the promotion of
4949 tourism by the enhancement and upgrading of existing sports
5050 facilities or fields, including facilities or fields for baseball,
5151 softball, soccer, and flag football, if:
5252 (A) the municipality owns the facilities or
5353 fields;
5454 (B) the municipality:
5555 (i) has a population of 80,000 or more and
5656 is located in a county that has a population of 350,000 or less;
5757 (ii) has a population of at least 75,000 but
5858 not more than 95,000 and is located in a county that has a
5959 population of less than 200,000 but more than 160,000;
6060 (iii) has a population of at least 36,000
6161 but not more than 39,000 and is located in a county that has a
6262 population of 100,000 or less that is not adjacent to a county with
6363 a population of more than two million;
6464 (iv) has a population of at least 13,000 but
6565 less than 39,000 and is located in a county that has a population of
6666 at least 200,000;
6767 (v) has a population of at least 70,000 but
6868 less than 90,000 and no part of which is located in a county with a
6969 population greater than 150,000;
7070 (vi) is located in a county that:
7171 (a) is adjacent to the Texas-Mexico
7272 border;
7373 (b) has a population of at least
7474 500,000; and
7575 (c) does not have a municipality with
7676 a population greater than 500,000;
7777 (vii) has a population of at least 25,000
7878 but not more than 26,000 and is located in a county that has a
7979 population of 90,000 or less; [or]
8080 (viii) has a population of at least 7,500
8181 and is located in a county that borders the Pecos River and that has
8282 a population of not more than 15,000;
8383 (ix) [(viii)] is located in a county that
8484 has a population of not more than 300,000 and in which a component
8585 university of the University of Houston System is located; or
8686 (x) has a population of at least 40,000 and
8787 the San Marcos River flows through the municipality; and
8888 (C) the sports facilities and fields have been
8989 used, in the preceding calendar year, a combined total of more than
9090 10 times for district, state, regional, or national sports
9191 tournaments;
9292 (8) for a municipality with a population of at least
9393 70,000 but less than 90,000, no part of which is located in a county
9494 with a population greater than 150,000, the construction,
9595 improvement, enlarging, equipping, repairing, operation, and
9696 maintenance of a coliseum or multiuse facility;
9797 (9) signage directing the public to sights and
9898 attractions that are visited frequently by hotel guests in the
9999 municipality;
100100 (10) the construction of a recreational venue in the
101101 immediate vicinity of area hotels, if:
102102 (A) the municipality:
103103 (i) is a general-law municipality;
104104 (ii) has a population of not more than 900;
105105 and
106106 (iii) does not impose an ad valorem tax;
107107 (B) not more than $100,000 of municipal hotel
108108 occupancy tax revenue is used for the construction of the
109109 recreational venue;
110110 (C) a majority of the hotels in the municipality
111111 request the municipality to construct the recreational venue;
112112 (D) the recreational venue will be used primarily
113113 by hotel guests; and
114114 (E) the municipality will pay for maintenance of
115115 the recreational venue from the municipality's general fund;
116116 (11) the construction, improvement, enlarging,
117117 equipping, repairing, operation, and maintenance of a coliseum or
118118 multiuse facility, if the municipality:
119119 (A) has a population of at least 90,000 but less
120120 than 120,000; and
121121 (B) is located in two counties, at least one of
122122 which contains the headwaters of the San Gabriel River; and
123123 (12) for a municipality with a population of more than
124124 175,000 but less than 225,000 that is located in two counties, each
125125 of which has a population of less than 200,000, the construction,
126126 improvement, enlarging, equipping, repairing, operation, and
127127 maintenance of a coliseum or multiuse facility and related
128128 infrastructure or a venue, as defined by Section 334.001(4), Local
129129 Government Code, that is related to the promotion of tourism.
130130 SECTION 2. To the extent of any conflict, this Act prevails
131131 over another Act of the 84th Legislature, Regular Session, 2015,
132132 relating to nonsubstantive additions to and corrections in enacted
133133 codes.
134134 SECTION 3. This Act takes effect immediately if it receives
135135 a vote of two-thirds of all the members elected to each house, as
136136 provided by Section 39, Article III, Texas Constitution. If this
137137 Act does not receive the vote necessary for immediate effect, this
138138 Act takes effect September 1, 2015.