Texas 2017 - 85th Regular

Texas Senate Bill SB1804 Compare Versions

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Version 2 (New)

Old	New		Differences
	1	+	2017S0436-1 03/08/17
1	2		By: Lucio S.B. No. 1804
2		-	(In the Senate - Filed March 9, 2017; March 23, 2017, read
3		-	first time and referred to Committee on Natural Resources &
4		-	Economic Development; April 27, 2017, reported adversely, with
5		-	favorable Committee Substitute by the following vote: Yeas 8,
6		-	Nays 0, 2 present not voting; April 27, 2017, sent to printer.)
7		-	Click here to see the committee vote
8		-	COMMITTEE SUBSTITUTE FOR S.B. No. 1804 By: Zaffirini
9	3
10	4
11	5		A BILL TO BE ENTITLED
12	6		AN ACT
13		-	relating to the use of municipal hotel occupancy tax revenue by
14		-	certain municipalities.
	7	+	relating to the use of municipal hotel occupancy tax revenue to
	8	+	construct, enhance, upgrade, and maintain coastal sports
	9	+	facilities in certain municipalities.
15	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16		-	SECTION 1. The heading to Section 351.1054, Tax Code, is
17		-	amended to read as follows:
18		-	Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER
19		-	ISLAND COASTAL MUNICIPALITY [FOR ECOLOGICAL TOURISM AND SPACECRAFT
20		-	AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES].
21		-	SECTION 2. Sections 351.1054(b) and (c), Tax Code, are
22		-	amended to read as follows:
23		-	(b) Notwithstanding any other provision of this chapter, an
24		-	eligible barrier island coastal municipality may use revenue from
25		-	the municipal hotel occupancy tax for:
26		-	(1) promotional and event expenses for an ecological
27		-	tourism event, including an event for which the primary attraction
28		-	is traveling to an area of natural or ecological interest for the
29		-	purpose of observing and learning about wildlife and the area's
30		-	natural environment, if:
31		-	(A) a majority of the event's participants are
32		-	tourists; and
33		-	(B) the event substantially increases economic
34		-	activity at hotels and motels within or in the vicinity of the
35		-	municipality; [and]
36		-	(2) expenses directly related to:
37		-	(A) the acquisition of sites to observe
38		-	spacecraft and spaceport activities; and
39		-	(B) the construction, improvement, enlarging,
40		-	equipping, repairing, operation, and maintenance of facilities
41		-	utilized by hotel guests to observe and learn about spacecraft and
42		-	spaceport operations; and
43		-	(3) expenses directly related to the construction,
44		-	improvement, equipping, repairing, operation, and maintenance of
45		-	coastal sports facilities owned by the municipality, including boat
46		-	docks, boat ramps, and fishing piers used by hotel guests, if:
47		-	(A) the coastal sports facilities have been used
48		-	in the preceding calendar year a combined total of more than five
49		-	times for district, state, regional, or national sports tournaments
50		-	or events; and
51		-	(B) the majority of the events at the coastal
52		-	sports facilities are directly related to a sports tournament or
53		-	event in which the majority of participants are tourists who
54		-	substantially increase economic activity at hotels within or in the
55		-	vicinity of the municipality.
56		-	(c) A municipality may use for the purposes provided by
57		-	Subsections (b)(1), [and] (2), and (3) not more than the greater of:
58		-	(1) 15 percent of the hotel occupancy tax revenue
59		-	collected by the municipality; or
60		-	(2) the amount of tax received by the municipality at
61		-	the rate of one percent of the cost of a room.
	11	+	SECTION 1. Section 351.101(a), Tax Code, as amended by
	12	+	Chapter 979 (H.B. 3615), Acts of the 84th Legislature, Regular
	13	+	Session, 2015, is amended to read as follows:
	14	+	(a) Revenue from the municipal hotel occupancy tax may be
	15	+	used only to promote tourism and the convention and hotel industry,
	16	+	and that use is limited to the following:
	17	+	(1) the acquisition of sites for and the construction,
	18	+	improvement, enlarging, equipping, repairing, operation, and
	19	+	maintenance of convention center facilities or visitor information
	20	+	centers, or both;
	21	+	(2) the furnishing of facilities, personnel, and
	22	+	materials for the registration of convention delegates or
	23	+	registrants;
	24	+	(3) advertising and conducting solicitations and
	25	+	promotional programs to attract tourists and convention delegates
	26	+	or registrants to the municipality or its vicinity;
	27	+	(4) the encouragement, promotion, improvement, and
	28	+	application of the arts, including instrumental and vocal music,
	29	+	dance, drama, folk art, creative writing, architecture, design and
	30	+	allied fields, painting, sculpture, photography, graphic and craft
	31	+	arts, motion pictures, radio, television, tape and sound recording,
	32	+	and other arts related to the presentation, performance, execution,
	33	+	and exhibition of these major art forms;
	34	+	(5) historical restoration and preservation projects
	35	+	or activities or advertising and conducting solicitations and
	36	+	promotional programs to encourage tourists and convention
	37	+	delegates to visit preserved historic sites or museums:
	38	+	(A) at or in the immediate vicinity of convention
	39	+	center facilities or visitor information centers; or
	40	+	(B) located elsewhere in the municipality or its
	41	+	vicinity that would be frequented by tourists and convention
	42	+	delegates;
	43	+	(6) for a municipality located in a county with a
	44	+	population of one million or less, expenses, including promotion
	45	+	expenses, directly related to a sporting event in which the
	46	+	majority of participants are tourists who substantially increase
	47	+	economic activity at hotels and motels within the municipality or
	48	+	its vicinity;
	49	+	(7) subject to Section 351.1076, the promotion of
	50	+	tourism by the enhancement and upgrading of existing sports
	51	+	facilities or fields, including facilities or fields for baseball,
	52	+	softball, soccer, flag football, and rodeos, if:
	53	+	(A) the municipality owns the facilities or
	54	+	fields;
	55	+	(B) the municipality:
	56	+	(i) has a population of 80,000 or more and
	57	+	is located in a county that has a population of 350,000 or less;
	58	+	(ii) has a population of at least 75,000 but
	59	+	not more than 95,000 and is located in a county that has a
	60	+	population of less than 200,000 but more than 160,000;
	61	+	(iii) has a population of at least 36,000
	62	+	but not more than 39,000 and is located in a county that has a
	63	+	population of 100,000 or less that is not adjacent to a county with
	64	+	a population of more than two million;
	65	+	(iv) has a population of at least 13,000 but
	66	+	less than 39,000 and is located in a county that has a population of
	67	+	at least 200,000;
	68	+	(v) has a population of at least 70,000 but
	69	+	less than 90,000 and no part of which is located in a county with a
	70	+	population greater than 150,000;
	71	+	(vi) is located in a county that:
	72	+	(a) is adjacent to the Texas-Mexico
	73	+	border;
	74	+	(b) has a population of at least
	75	+	500,000; and
	76	+	(c) does not have a municipality with
	77	+	a population greater than 500,000;
	78	+	(vii) has a population of at least 25,000
	79	+	but not more than 26,000 and is located in a county that has a
	80	+	population of 90,000 or less;
	81	+	(viii) has a population of at least 7,500
	82	+	and is located in a county that borders the Pecos River and that has
	83	+	a population of not more than 15,000;
	84	+	(ix) is located in a county that has a
	85	+	population of not more than 300,000 and in which a component
	86	+	university of the University of Houston System is located; [or]
	87	+	(x) has a population of at least 40,000 and
	88	+	the San Marcos River flows through the municipality; or
	89	+	(xi) is an eligible barrier island coastal
	90	+	municipality that imposes the tax at a rate equal to or greater than
	91	+	7.5 percent of the price paid for a room; and
	92	+	(C) the sports facilities and fields have been
	93	+	used, in the preceding calendar year, a combined total of more than
	94	+	10 times for district, state, regional, or national sports
	95	+	tournaments, except that for an eligible barrier island coastal
	96	+	municipality that imposes the tax at a rate equal to or greater than
	97	+	7.5 percent of the price paid for a room, the involved sports
	98	+	facilities, fields, or fishing piers have been used, in the
	99	+	preceding calendar year, a combined total of more than 5 times for
	100	+	district, state, regional, or national sports tournaments;
	101	+	(8) for a municipality with a population of at least
	102	+	70,000 but less than 90,000, no part of which is located in a county
	103	+	with a population greater than 150,000, the construction,
	104	+	improvement, enlarging, equipping, repairing, operation, and
	105	+	maintenance of a coliseum or multiuse facility;
	106	+	(9) signage directing the public to sights and
	107	+	attractions that are visited frequently by hotel guests in the
	108	+	municipality;
	109	+	(10) the construction of a recreational venue in the
	110	+	immediate vicinity of area hotels, if:
	111	+	(A) the municipality:
	112	+	(i) is a general-law municipality;
	113	+	(ii) has a population of not more than 900;
	114	+	and
	115	+	(iii) does not impose an ad valorem tax;
	116	+	(B) not more than $100,000 of municipal hotel
	117	+	occupancy tax revenue is used for the construction of the
	118	+	recreational venue;
	119	+	(C) a majority of the hotels in the municipality
	120	+	request the municipality to construct the recreational venue;
	121	+	(D) the recreational venue will be used primarily
	122	+	by hotel guests; and
	123	+	(E) the municipality will pay for maintenance of
	124	+	the recreational venue from the municipality's general fund;
	125	+	(11) the construction, improvement, enlarging,
	126	+	equipping, repairing, operation, and maintenance of a coliseum or
	127	+	multiuse facility, if the municipality:
	128	+	(A) has a population of at least 90,000 but less
	129	+	than 120,000; and
	130	+	(B) is located in two counties, at least one of
	131	+	which contains the headwaters of the San Gabriel River; and
	132	+	(12) for a municipality with a population of more than
	133	+	175,000 but less than 225,000 that is located in two counties, each
	134	+	of which has a population of less than 200,000, the construction,
	135	+	improvement, enlarging, equipping, repairing, operation, and
	136	+	maintenance of a coliseum or multiuse facility and related
	137	+	infrastructure or a venue, as defined by Section 334.001(4), Local
	138	+	Government Code, that is related to the promotion of tourism.
	139	+	SECTION 2. To the extent of any conflict, this Act prevails
	140	+	over another Act of the 85th Legislature, Regular Session, 2017,
	141	+	relating to nonsubstantive additions to and corrections in enacted
	142	+	codes.
62	143		SECTION 3. This Act takes effect immediately if it receives
63	144		a vote of two-thirds of all the members elected to each house, as
64	145		provided by Section 39, Article III, Texas Constitution. If this
65	146		Act does not receive the vote necessary for immediate effect, this
66	147		Act takes effect September 1, 2017.
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