Texas 2017 - 85th Regular

Texas House Bill HB2354 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	85R18310 GRM-F
2	2	By: Isaac H.B. No. 2354
3	3	Substitute the following for H.B. No. 2354:
4	4	By: Bohac C.S.H.B. No. 2354
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the use and allocation of municipal hotel occupancy tax
10	10	revenue in certain municipalities.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 351.101, Tax Code, is amended by adding
13	13	Subsection (o) to read as follows:
14	14	(o) In addition to the purposes provided by Subsection (a),
15	15	a municipality that has a population of not more than 10,000, that
16	16	contains an outdoor gear and sporting goods retailer with retail
17	17	space larger than 175,000 square feet, and that hosts an annual
18	18	wiener dog race may use revenue from the municipal hotel occupancy
19	19	tax to promote tourism and the convention and hotel industry by
20	20	constructing, operating, or expanding a sporting related facility
21	21	or sports field owned by the municipality, if the majority of the
22	22	events at the facility or field are directly related to a sporting
23	23	event in which the majority of participants are tourists who
24	24	substantially increase economic activity at hotels in the
25	25	municipality. If a municipality to which this subsection applies
26	26	uses revenue derived from the municipal hotel occupancy tax for a
27	27	purpose described by this subsection, the municipality may not
28	28	reduce the percentage of revenue from that tax allocated for a
29	29	purpose described by Section 351.101(a)(3) to a percentage that is
30	30	less than the average percentage of that revenue allocated by the
31	31	municipality for that purpose during the 36-month period preceding
32	32	the date the municipality begins using the revenue for a purpose
33	33	described by this subsection.
34	34	SECTION 2. Section 351.1078, Tax Code, is amended to read as
35	35	follows:
36	36	Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN
37	37	MUNICIPALITIES. (a) A municipality that spends municipal hotel
38	38	occupancy tax revenue as authorized by Section 351.101(i) or (o):
39	39	(1) may not use municipal hotel occupancy tax revenue
40	40	for the acquisition of land for the sporting related facility or
41	41	sports field described by that subsection;
42	42	(2) shall annually determine and prepare and publish
43	43	on the municipality's Internet website a report on the events held
44	44	at the facility or field, the number of hotel room nights
45	45	attributable to events held at the facility or field, and the amount
46	46	of hotel revenue and municipal tax revenue attributable to the
47	47	sports events and tournaments held at the facility or field for five
48	48	years after the date the construction expenditures are completed;
49	49	and
50	50	(3) may only spend hotel occupancy tax revenue for
51	51	operational expenses of the facility or field if the costs are
52	52	directly related to a sporting event in which the majority of
53	53	participants are tourists who substantially increase economic
54	54	activity at hotels in or near the municipality.
55	55	(b) The municipality shall reimburse to the municipality's
56	56	hotel occupancy tax revenue fund from the municipality's general
57	57	fund any expenditure in excess of the amount of area hotel revenue
58	58	attributable to sporting events held at the sporting related
59	59	facility or sports field described by Section 351.101(i) or (o) for
60	60	five years after the date the construction or expansion of the
61	61	facility or field described by that subsection is completed.
62	62	SECTION 3. This Act takes effect immediately if it receives
63	63	a vote of two-thirds of all the members elected to each house, as
64	64	provided by Section 39, Article III, Texas Constitution. If this
65	65	Act does not receive the vote necessary for immediate effect, this
66	66	Act takes effect September 1, 2017.