H.B. No. 1634
AN ACT
relating to the imposition, rate, and use of revenue derived from
certain local hotel occupancy taxes; authorizing the imposition of
a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by adding
Subsection (q
) to read as follows:
(q) In addition to the purposes provided by Subsections (a)
and (e), a municipality with a population of more than 10,000 that
has a city hall located less than three miles from a space center
operated by an agency of the federal government and that is wholly
located in a county with a population of four million or more may
use revenue from the hotel occupancy tax for the construction,
improvement, enlarging, equipping, renovating, repairing,
operation, and maintenance of a coliseum or multiuse facility and
related infrastructure or a venue, as defined by Section
334.001(4), Local Government Code, that is related to the promotion
of tourism, including a hotel, resort, or convention center
facility located on land owned by the municipality or a nonprofit
corporation acting on behalf of the municipality.
SECTION 2. Section 352.002, Tax Code, is amended by adding
Subsection (y) to read as follows:
(y) The commissioners court of a county with a population of
110,000 or more through which the Guadalupe River flows may impose a
tax as provided by Subsection (a). The tax imposed under this
subsection does not apply to a hotel located in a municipality that:
(1) has a population of 50,000 or more;
(2) is the county seat of a county adjacent to the
county to which this subsection applies; and
(3) imposes a tax under Chapter 351 applicable to the
hotel.
SECTION 3. Section 352.003, Tax Code, is amended by adding
Subsection (v) to read as follows:
(v) The tax rate in a county authorized to impose the tax
under Section 352.002(y) may not exceed seven percent of the price
paid for a room in a hotel, except that the tax rate may not exceed
two percent of the price paid for a room in a hotel if the hotel is
located in:
(1) a municipality that imposes a tax under Chapter
351 applicable to the hotel; or
(2) the extraterritorial jurisdiction of a
municipality that imposes a tax under Section 351.0025 applicable
to the hotel.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1634 was passed by the House on May 3,
2019, by the following vote: Yeas 114, Nays 26, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1634 on May 26, 2019, by the following vote: Yeas 147, Nays 0,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1634 was passed by the Senate, with
amendments, on May 22, 2019, by the following vote: Yeas 26, Nays
5.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor