Texas 2019 - 86th Regular

Texas Senate Bill SB2137 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 2137
	1	+	By: Hinojosa S.B. No. 2137
	2	+	(Canales)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5		-	relating to the ~~imposition and~~ use of a hotel occupancy tax by
6		-	certain municipalities ~~and counties~~.
	7	+	relating to the use of municipal hotel occupancy tax revenue by
	8	+	certain municipalities.
7	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	10		SECTION 1. Sections 351.1068(b) and (c), Tax Code, are
9	11		amended to read as follows:
10	12		(b) A municipality to which this section applies may use
11	13		revenue derived from the municipal hotel occupancy tax to
12	14		construct, maintain, or expand a sporting-related facility, a [or]
13	15		sporting-related field, or related infrastructure as defined by
14	16		Section 334.001, Local Government Code, that is located within
15	17		2,500 feet of the facility or field and is directly related to the
16	18		facility or field, provided that:
17	19		(1) the facility, field, or infrastructure is located
18	20		on property owned by the municipality; and
19	21		(2) [, provided] the municipality's sports facilities
20	22		and fields have been used in the preceding calendar year a combined
21	23		total of more than 10 times for district, state, regional, or
22	24		national sports tournaments, games, or events.
23	25		(c) A municipality to which this section applies that uses
24	26		revenue derived from the municipal hotel occupancy tax for a
25	27		purpose described by Subsection (b):
26	28		(1) shall determine the amount of municipal hotel
27	29		occupancy tax revenue generated for the municipality by hotel
28	30		activity attributable to the [sports tournaments, games, and events
29	31		held on the] newly constructed, enhanced, or upgraded facilities,
30	32		[or] fields, or related infrastructure for 10 years after the date
31	33		the original construction, enhancements, or upgrades of the first
32	34		of the facilities or fields are completed; and
33	35		(2) may not spend municipal hotel occupancy tax
34	36		revenue for the construction, enhancement, or upgrading of the
35	37		facilities, [or] fields, or related infrastructure in a total
36	38		amount that exceeds the amount of area hotel revenue attributable
37	39		to the construction, enhancements, or upgrades as determined under
38	40		Subdivision (1).
39		-	SECTION 2. Section 352.002, Tax Code, is amended by adding
40		-	Subsection (s) to read as follows:
41		-	(s) The commissioners court of a county with a population of
42		-	less than 17,000 that borders the Red River and in which at least
43		-	two United States highways cross into Oklahoma may impose a tax as
44		-	provided by Subsection (a).
45		-	SECTION 3. Section 352.003, Tax Code, is amended by adding
46		-	Subsection (x) to read as follows:
47		-	(x) The tax rate in a county authorized to impose the tax
48		-	under Section 352.002(s) may not exceed two percent of the price
49		-	paid for a room in a hotel.
50		-	SECTION 4. This Act takes effect September 1, 2019.
51		-	______________________________ ______________________________
52		-	President of the Senate Speaker of the House
53		-	I hereby certify that S.B. No. 2137 passed the Senate on
54		-	April 10, 2019, by the following vote: Yeas 29, Nays 1; and that
55		-	the Senate concurred in House amendment on May 21, 2019, by the
56		-	following vote: Yeas 29, Nays 2.
57		-	______________________________
58		-	Secretary of the Senate
59		-	I hereby certify that S.B. No. 2137 passed the House, with
60		-	amendment, on May 16, 2019, by the following vote: Yeas 103,
61		-	Nays 31, two present not voting.
62		-	______________________________
63		-	Chief Clerk of the House
64		-	Approved:
65		-	______________________________
66		-	Date
67		-	______________________________
68		-	Governor
	41	+	SECTION 2. This Act takes effect September 1, 2019.