S.B. No. 2137
AN ACT
relating to the imposition and use of a hotel occupancy tax by
certain municipalities and counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 351.1068(b) and (c), Tax Code, are
amended to read as follows:
(b) A municipality to which this section applies may use
revenue derived from the municipal hotel occupancy tax to
construct, maintain, or expand a sporting-related facility, a [or]
sporting-related field, or related infrastructure as defined by
Section 334.001, Local Government Code, that is located within
2,500 feet of the facility or field and is directly related to the
facility or field, provided that:
(1) the facility, field, or infrastructure is located
on property owned by the municipality; and
(2) [, provided] the municipality's sports facilities
and fields have been used in the preceding calendar year a combined
total of more than 10 times for district, state, regional, or
national sports tournaments, games, or events.
(c) A municipality to which this section applies that uses
revenue derived from the municipal hotel occupancy tax for a
purpose described by Subsection (b):
(1) shall determine the amount of municipal hotel
occupancy tax revenue generated for the municipality by hotel
activity attributable to the [sports tournaments, games, and events
held on the] newly constructed, enhanced, or upgraded facilities,
[or] fields, or related infrastructure for 10 years after the date
the original construction, enhancements, or upgrades of the first
of the facilities or fields are completed; and
(2) may not spend municipal hotel occupancy tax
revenue for the construction, enhancement, or upgrading of the
facilities, [or] fields, or related infrastructure in a total
amount that exceeds the amount of area hotel revenue attributable
to the construction, enhancements, or upgrades as determined under
Subdivision (1).
SECTION 2. Section 352.002, Tax Code, is amended by adding
Subsection (s) to read as follows:
(s) The commissioners court of a county with a population of
less than 17,000 that borders the Red River and in which at least
two United States highways cross into Oklahoma may impose a tax as
provided by Subsection (a).
SECTION 3. Section 352.003, Tax Code, is amended by adding
Subsection (x) to read as follows:
(x) The tax rate in a county authorized to impose the tax
under Section 352.002(s) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 4. This Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 2137 passed the Senate on
April 10, 2019, by the following vote: Yeas 29, Nays 1; and that
the Senate concurred in House amendment on May 21, 2019, by the
following vote: Yeas 29, Nays 2.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 2137 passed the House, with
amendment, on May 16, 2019, by the following vote: Yeas 103,
Nays 31, two present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor