Texas 2021 - 87th Regular

Texas Senate Bill SB696 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 696
	1	+	By: Zaffirini, et al. S.B. No. 696
	2	+	(Guillen)
	3	+	Substitute the following for S.B. No. 696: No.
2	4
3	5
	6	+	A BILL TO BE ENTITLED
4	7		AN ACT
5		-	relating to authorizing certain counties to impose a hotel
6		-	occupancy tax, the applicability and rates of that tax in certain
7		-	counties, and the use of revenue from that tax.
	8	+	relating to the imposition, rate, and use of hotel occupancy taxes
	9	+	in certain counties and municipalities; authorizing certain
	10	+	counties to impose a hotel occupancy tax; reducing the maximum rate
	11	+	of the hotel occupancy tax imposed by certain counties.
8	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9		-	SECTION 1. Section 352.002, Tax Code, is amended by
10		-	amending Subsection (d) and adding Subsections (bb) and (dd) to
11		-	read as follows:
	13	+	SECTION 1. Section 351.10692, Tax Code, is amended by
	14	+	amending Subsections (a) and (c) and adding Subsection (e) to read
	15	+	as follows:
	16	+	(a) This section applies only to:
	17	+	(1) a municipality with a population of less than
	18	+	2,000 located in a county that:
	19	+	(A) [(1)] is adjacent to the county in which the
	20	+	State Capitol is located; and
	21	+	(B) [(2)] has a population of:
	22	+	(i) [(A)] not more than 25,000; or
	23	+	(ii) [(B)] at least 100,000 but not more
	24	+	than 200,000;
	25	+	(2) a municipality located in a county with a total
	26	+	area of more than 6,000 square miles; and
	27	+	(3) a municipality located in a county with a total
	28	+	area of more than 3,850 square miles but less than 4,000 square
	29	+	miles.
	30	+	(c) A municipality that uses revenue from the municipal
	31	+	hotel occupancy tax for a purpose described by Subsection (b):
	32	+	(1) shall make a good-faith estimate based on
	33	+	reasonable documentation of [determine] the annual amount of area
	34	+	hotel revenue attributable to dark skies related events and
	35	+	activities [for five years after the date the municipality first
	36	+	uses hotel occupancy tax revenue for a purpose described by
	37	+	Subsection (b)]; and
	38	+	(2) may not spend municipal hotel occupancy tax
	39	+	revenue for the purposes described by Subsection (b) in an annual [a
	40	+	total] amount that exceeds the amount determined under Subdivision
	41	+	(1).
	42	+	(e) A municipality that uses municipal hotel occupancy tax
	43	+	revenue under this section may not reduce the percentage of revenue
	44	+	from that tax allocated for a purpose described by Section
	45	+	351.101(a)(3) to a percentage that is less than the average
	46	+	percentage of the revenue from that tax allocated by the
	47	+	municipality for the purpose described by Section 351.101(a)(3)
	48	+	during the 36-month period preceding the date the municipality
	49	+	begins using revenue for a purpose described by this section.
	50	+	SECTION 2. Section 352.002, Tax Code, is amended by
	51	+	amending Subsection (d) and adding Subsection (bb) to read as
	52	+	follows:
12	53		(d) The tax imposed by a county authorized by Subsection
13	54		(a)(6) [(a)(4), (6)], (8), (9), (10), (11), (14), (15), (17), (19),
14	55		(20), (21), (23), or (29) to impose the tax does not apply to a hotel
15	56		located in a municipality that imposes a tax under Chapter 351
16	57		applicable to the hotel. This subsection does not apply to:
17	58		(1) a county authorized by Subsection (a)(6) to impose
18	59		the tax that:
19	60		(A) has a population of less than 40,000 and
20	61		adjoins the most populous county in this state; or
21	62		(B) has a population of more than 200,000 and
22	63		borders the Neches River; or
23	64		(2) a county authorized by Subsection (a)(9) to impose
24	65		the tax that has a population of more than 9,000.
25	66		(bb) The commissioners court of a county with a population
26	67		of less than 60,000 in which an annual strawberry festival is held
27	68		in a location that is not the county seat of the county may impose a
28	69		tax as provided by Subsection (a).
29		-	(dd) The commissioners court of a county with a population
30		-	of not more than 40,000 that borders the Red River and includes a
31		-	wildlife management area may impose a tax as provided by Subsection
32		-	(a). A tax imposed under this subsection does not apply to a hotel
33		-	located in a municipality that imposes a tax under Chapter 351
34		-	applicable to the hotel.
35		-	SECTION 2. Section 352.003, Tax Code, is amended by adding
	70	+	SECTION 3. Section 352.003, Tax Code, is amended by adding
36	71		Subsections (y) and (z) to read as follows:
37	72		(y) The tax rate in a county authorized to impose the tax
38	73		under Section 352.002(a)(4) may not exceed two percent of the price
39	74		paid for a room in a hotel.
40	75		(z) The tax rate in a county authorized to impose the tax
41	76		under Section 352.002(bb) may not exceed two percent of the price
42	77		paid for a room in a hotel.
43		-	SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
	78	+	SECTION 4. Section 352.102, Tax Code, is amended by
	79	+	amending Subsection (c) and adding Subsection (d) to read as
	80	+	follows:
	81	+	(c) A county that borders the Republic of Mexico and that is
	82	+	further described by Section 352.002(a)(14):
	83	+	(1) shall use at least one-third of the revenue
	84	+	collected each fiscal year from the tax imposed under this chapter
	85	+	for the purposes authorized by this chapter in unincorporated areas
	86	+	of the county; and
	87	+	(2) may use revenue from the tax imposed under this
	88	+	chapter in the same manner that a municipality to which Section
	89	+	351.10692 applies may use revenue from the municipal hotel
	90	+	occupancy tax under that section.
	91	+	(d) A county that borders the United Mexican States and that
	92	+	is further described by Section 352.002(a)(7) may use revenue from
	93	+	the tax imposed under this chapter in the same manner that a
	94	+	municipality to which Section 351.10692 applies may use revenue
	95	+	from the municipal hotel occupancy tax under that section.
	96	+	SECTION 5. Subchapter B, Chapter 352, Tax Code, is amended
44	97		by adding Sections 352.112 and 352.114 to read as follows:
45	98		Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN
46	99		ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under
47	100		this chapter by a county authorized to impose the tax under Section
48	101		352.002(bb) may be used only for the construction, enlarging,
49	102		equipping, improvement, maintenance, repairing, and operation of a
50	103		civic center with an arena used for rodeos, livestock shows, and
51	104		agricultural expositions to substantially enhance hotel activity
52	105		and encourage tourism.
53	106		Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING
54	107		AN INDIAN RESERVATION. (a) In addition to the purposes authorized
55	108		by this chapter, the revenue from a tax imposed under this chapter
56	109		by a county authorized to impose the tax under Section
57	110		352.002(a)(4) may be used to make repairs and improvements to the
58	111		county airport or to provide reimbursement for repairs and
59	112		improvements to the airport.
60	113		(b) A county to which this section applies may not use
61	114		revenue from a tax imposed under this chapter for a purpose
62	115		described by Subsection (a) in a total amount that would exceed the
63	116		amount of hotel revenue in the county that is likely to be
64	117		reasonably attributable to guests traveling through the airport
65	118		during the 15-year period beginning on the date the county first
66	119		uses the tax revenue for that purpose.
67	120		(c) A county to which this section applies may not use
68	121		revenue from a tax imposed under this chapter for a purpose
69	122		described by Subsection (a) after the 10th anniversary of the date
70	123		the county first uses the revenue for that purpose.
71		-	SECTION 4. This Act takes effect September 1, 2021.
72		-	______________________________ ______________________________
73		-	President of the Senate Speaker of the House
74		-	I hereby certify that S.B. No. 696 passed the Senate on
75		-	April 29, 2021, by the following vote: Yeas 27, Nays 3, one
76		-	present not voting; May 25, 2021, Senate refused to concur in House
77		-	amendments and requested appointment of Conference Committee;
78		-	May 27, 2021, House granted request of the Senate; May 30, 2021,
79		-	Senate adopted Conference Committee Report by the following
80		-	vote: Yeas 26, Nays 4, one present not voting.
81		-	______________________________
82		-	Secretary of the Senate
83		-	I hereby certify that S.B. No. 696 passed the House, with
84		-	amendments, on May 13, 2021, by the following vote: Yeas 93,
85		-	Nays 52, one present not voting; May 27, 2021, House granted
86		-	request of the Senate for appointment of Conference Committee;
87		-	May 30, 2021, House adopted Conference Committee Report by the
88		-	following vote: Yeas 83, Nays 57, two present not voting.
89		-	______________________________
90		-	Chief Clerk of the House
91		-	Approved:
92		-	______________________________
93		-	Date
94		-	______________________________
95		-	Governor
	124	+	SECTION 6. Section 351.1035, Tax Code, is repealed.
	125	+	SECTION 7. This Act takes effect September 1, 2021.