4 | 13 | | AN ACT |
---|
5 | 14 | | relating to the use of municipal hotel occupancy tax revenue by |
---|
6 | 15 | | certain municipalities. |
---|
7 | 16 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
8 | 17 | | SECTION 1. The heading to Section 351.1054, Tax Code, is |
---|
9 | 18 | | amended to read as follows: |
---|
10 | 19 | | Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER |
---|
11 | 20 | | ISLAND COASTAL MUNICIPALITY [FOR ECOLOGICAL TOURISM AND SPACECRAFT |
---|
12 | 21 | | AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES]. |
---|
13 | 22 | | SECTION 2. Sections 351.1054(b) and (c), Tax Code, are |
---|
14 | 23 | | amended to read as follows: |
---|
15 | 24 | | (b) Notwithstanding any other provision of this chapter, an |
---|
16 | 25 | | eligible barrier island coastal municipality may use revenue from |
---|
17 | 26 | | the municipal hotel occupancy tax for: |
---|
18 | 27 | | (1) promotional and event expenses for an ecological |
---|
19 | 28 | | tourism event, including an event for which the primary attraction |
---|
20 | 29 | | is traveling to an area of natural or ecological interest for the |
---|
21 | 30 | | purpose of observing and learning about wildlife and the area's |
---|
22 | 31 | | natural environment, if: |
---|
23 | 32 | | (A) a majority of the event's participants are |
---|
24 | 33 | | tourists; and |
---|
25 | 34 | | (B) the event substantially increases economic |
---|
26 | 35 | | activity at hotels and motels within or in the vicinity of the |
---|
27 | 36 | | municipality; [and] |
---|
28 | 37 | | (2) expenses directly related to: |
---|
29 | 38 | | (A) the acquisition of sites to observe |
---|
30 | 39 | | spacecraft and spaceport activities; and |
---|
31 | 40 | | (B) the construction, improvement, enlarging, |
---|
32 | 41 | | equipping, repairing, operation, and maintenance of facilities |
---|
33 | 42 | | utilized by hotel guests to observe and learn about spacecraft and |
---|
34 | 43 | | spaceport operations; and |
---|
35 | 44 | | (3) expenses directly related to the construction, |
---|
36 | 45 | | improvement, equipping, repairing, operation, and maintenance of |
---|
37 | 46 | | coastal sports facilities owned by the municipality, including boat |
---|
38 | 47 | | docks, boat ramps, and fishing piers used by hotel guests, if: |
---|
39 | 48 | | (A) the coastal sports facilities have been used |
---|
40 | 49 | | in the preceding calendar year a combined total of more than five |
---|
41 | 50 | | times for district, state, regional, or national sports tournaments |
---|
42 | 51 | | or events; and |
---|
43 | 52 | | (B) the majority of the events at the coastal |
---|
44 | 53 | | sports facilities are directly related to a sports tournament or |
---|
45 | 54 | | event in which the majority of participants are tourists who |
---|
46 | 55 | | substantially increase economic activity at hotels within or in the |
---|
47 | 56 | | vicinity of the municipality. |
---|
48 | 57 | | (c) A municipality may use for the purposes provided by |
---|
49 | 58 | | Subsections (b)(1), [and] (2), and (3) not more than the greater of: |
---|
50 | 59 | | (1) 15 percent of the hotel occupancy tax revenue |
---|
51 | 60 | | collected by the municipality; or |
---|
52 | 61 | | (2) the amount of tax received by the municipality at |
---|
53 | 62 | | the rate of one percent of the cost of a room. |
---|
54 | 63 | | SECTION 3. This Act takes effect immediately if it receives |
---|
55 | 64 | | a vote of two-thirds of all the members elected to each house, as |
---|
56 | 65 | | provided by Section 39, Article III, Texas Constitution. If this |
---|
57 | 66 | | Act does not receive the vote necessary for immediate effect, this |
---|
58 | 67 | | Act takes effect September 1, 2017. |
---|
59 | | - | ______________________________ ______________________________ |
---|
60 | | - | President of the Senate Speaker of the House |
---|
61 | | - | I certify that H.B. No. 4029 was passed by the House on May 4, |
---|
62 | | - | 2017, by the following vote: Yeas 139, Nays 4, 2 present, not |
---|
63 | | - | voting; and that the House concurred in Senate amendments to H.B. |
---|
64 | | - | No. 4029 on May 25, 2017, by the following vote: Yeas 128, Nays 12, |
---|
65 | | - | 2 present, not voting. |
---|
66 | | - | ______________________________ |
---|
67 | | - | Chief Clerk of the House |
---|
68 | | - | I certify that H.B. No. 4029 was passed by the Senate, with |
---|
69 | | - | amendments, on May 23, 2017, by the following vote: Yeas 26, Nays |
---|
70 | | - | 5. |
---|
71 | | - | ______________________________ |
---|
72 | | - | Secretary of the Senate |
---|
73 | | - | APPROVED: __________________ |
---|
74 | | - | Date |
---|
75 | | - | __________________ |
---|
76 | | - | Governor |
---|
| 68 | + | * * * * * |
---|