TX
Texas House Bill HB4152

Texas 2019 - 86th Regular

Texas House Bill HB4152 Compare Versions

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1+86R18277 TYPED
12 By: Nevárez H.B. No. 4152
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45 A BILL TO BE ENTITLED
56 AN ACT
6- relating to use of hotel occupancy tax by certain counties.
7+ relating to use of hotel occupancy tax be certain counties.
78 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8- SECTION 1. Section 352.002, Tax Code, is amended by adding
9- Subsections (v) and (w) to read as follows:
10- (v) The commissioners court of a county with a population of
11- not more than 25,000 that borders a county in which the State
12- Capitol is located may impose a tax as provided by Subsection (a).
13- (w) The commissioners court of a county that has a
14- population of more than 53,000 and less than 78,000 that is adjacent
15- to a county with a population of more than 200,000 and less than
16- 230,000 may impose a tax as provided by Subsection (a).
17- SECTION 2. Section 352.003(n), Tax Code, is amended to read
18- as follows:
19- (n) The tax rate in a county authorized to impose the tax
20- under Section 352.002(o) or (w) may not exceed two percent of the
21- price paid for a room in a hotel.
22- SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
23- by adding Section 352.112 to read as follows:
24- Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING
25- CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under
26- this chapter by a county authorized to impose the tax under Section
27- 352.002(w) may be used only to operate and maintain an exposition
28- center in the county that has a substantial impact on tourism and
29- hotel activity.
30- SECTION 4. Subchapter B, Chapter 352, Tax Code, is amended
31- by adding S
32- ection 352.114 to read as follows:
9+ SECTION 1. Chapter 352, Tax Code, is amended by adding
10+ section 352.114 to read as follows:
3311 Sec. 352.114. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
34- MEXICO AND CONTAIN A NATIONAL PARK. (a) Other provisions of this
35- chapter notwithstanding, if a national park with more than 400,000
36- acres located within a county described by Subsection
37- 352.002(a)(14) closes or if the national park's essential visitor
38- operations are significantly curtailed for more than three
39- consecutive days due to a lack of federal appropriation of funding
40- or due to an emergency, the county may use hotel occupancy tax
41- revenues as follows during the closure of the national park:
12+ MEXICO AND CONTAIN A NATIONAL PARK.
13+ (a) Other provisions of this Chapter notwithstanding, if a
14+ National Park with more than 400,000 acres located within a County
15+ described by subsection 352.002(a)(14) closes or if the National
16+ Park's essential visitor operations are significantly curtailed
17+ for more than three consecutive days due to a lack of federal
18+ appropriation of funding or due to an emergency, the County may use
19+ hotel occupancy tax revenues as follows during the closure of the
20+ National Park:
4221 (1) To provide for the supplemental collection of
43- waste and sanitation, and to protect the health, safety, and
44- welfare of park visitors; and
22+ waste, sanitation, and to protect the health, safety, and welfare
23+ of Park visitors; and
4524 (2) To provide supplemental guidance and interpretive
4625 services for Park visitors.
4726 (b) The County may not continue to expend revenue for
4827 purposes authorized by this section if the National Park is closed
4928 more than 60 days in that fiscal year.
5029 (c) The County may enter into an agreement with a federal
51- agency to facilitate the use of hotel tax revenue under this
52- section.
30+ agency to facilitate use of hotel tax revenue under this Section.
5331 (d) The County may not use hotel tax revenue under this
5432 Section in an amount that exceeds annual area hotel revenue
5533 attributable to visitors to the National Park.
56- SECTION 5. This Act takes effect immediately if it receives
34+ SECTION 2. This Act takes effect immediately if it receives
5735 a vote of two-thirds of all the members elected to each house, as
5836 provided by Section 39, Article III, Texas Constitution. If this
5937 Act does not receive the vote necessary for immediate effect, this
6038 Act takes effect September 1, 2019.