Bill Text: TX HB1585 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the use of hotel occupancy tax revenue in certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2015-06-19 - Effective on 9/1/15 [HB1585 Detail]
Download: Texas-2015-HB1585-Enrolled.html
H.B. No. 1585 |
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relating to the use of hotel occupancy tax revenue in certain | ||
municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.101, Tax Code, is amended by adding | ||
Subsection (j) to read as follows: | ||
(j) In addition to the purposes provided by Subsection (a), | ||
a municipality that has a population of not more than 5,000 and at | ||
least part of which is located less than one-eighth of one mile from | ||
a space center operated by an agency of the federal government may | ||
use revenue from the municipal hotel occupancy tax for expenses, | ||
including promotion expenses, directly related to a sporting event | ||
in which the majority of participants are tourists who | ||
substantially increase economic activity at hotels and motels | ||
within the municipality or its vicinity. | ||
SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended | ||
by adding Section 351.1071 to read as follows: | ||
Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN | ||
MUNICIPALITIES. (a) This section applies only to a municipality: | ||
(1) that has a population of not more than 5,000; and | ||
(2) at least part of which is located less than | ||
one-eighth of one mile from a space center operated by an agency of | ||
the federal government. | ||
(b) In this section, "authorized facility" means a civic | ||
center, marina, meeting room, hotel, parking facility, or visitor | ||
center, including signage related to the facility, that: | ||
(1) is owned by the municipality or a nonprofit | ||
corporation acting on behalf of the municipality; | ||
(2) is located not more than 1,000 feet from a hotel | ||
property in the municipality; and | ||
(3) substantially enhances hotel activity and | ||
encourages tourism within the municipality. | ||
(c) Subject to Subsection (d) and notwithstanding any other | ||
provision of this chapter, a municipality to which this section | ||
applies may use the amount of revenue derived from the application | ||
of the tax under this chapter at a rate of three percent of the price | ||
paid for a room in a hotel to: | ||
(1) establish, acquire, purchase, construct, improve, | ||
maintain, or operate an authorized facility; and | ||
(2) pay bonds issued for a purpose described by | ||
Subdivision (1). | ||
(d) A municipality may not use municipal hotel occupancy tax | ||
revenue on an authorized facility in a total amount that would | ||
exceed the amount of hotel revenue attributable to events at that | ||
facility for the 15-year period following the completion of | ||
construction. | ||
(e) A municipality that uses municipal hotel occupancy tax | ||
revenue for a purpose authorized by this section shall publish | ||
annually for the 15-year period following the completion of | ||
construction at the authorized facility for which the revenue was | ||
used a report on the Internet website of the municipality that | ||
lists: | ||
(1) for the preceding year, the events held at the | ||
authorized facility with respect to which the tax revenue was used | ||
and the number of hotel room nights attributable to those events; | ||
and | ||
(2) the amount of hotel revenue and municipal hotel | ||
occupancy tax revenue attributable to events held at the authorized | ||
facility in that year. | ||
(f) If a municipality uses municipal hotel occupancy tax | ||
revenue to establish, acquire, purchase, construct, or improve an | ||
authorized facility, the municipality shall, on the 5th, 10th, and | ||
15th anniversaries of the completion of construction at the | ||
facility: | ||
(1) calculate: | ||
(A) the sum of: | ||
(i) municipal hotel occupancy tax revenue | ||
used to maintain or operate the facility in the past five years; | ||
(ii) one-third of the amount of municipal | ||
hotel occupancy tax revenue used to establish, acquire, purchase, | ||
construct, or improve the authorized facility; and | ||
(iii) any credits carried over from a | ||
previous five-year period, as authorized by Subsection (g); and | ||
(B) hotel revenue directly attributable to | ||
events held at the authorized facility in the past five years; and | ||
(2) if the amount calculated under Subdivision (1)(A) | ||
exceeds the amount calculated under Subdivision (1)(B), reimburse | ||
the municipality's hotel occupancy tax revenue fund from the | ||
municipality's general fund in the amount of the difference. | ||
(g) If, for a given five-year period, the amount calculated | ||
under Subsection (f)(1)(B) exceeds the amount calculated under | ||
Subsection (f)(1)(A), the municipality may carry forward the | ||
difference to be used as a credit in a subsequent five-year period. | ||
SECTION 3. 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, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 1585 was passed by the House on May | ||
15, 2015, by the following vote: Yeas 118, Nays 21, 2 present, not | ||
voting; that the House refused to concur in Senate amendments to | ||
H.B. No. 1585 on May 28, 2015, and requested the appointment of a | ||
conference committee to consider the differences between the two | ||
houses; and that the House adopted the conference committee report | ||
on H.B. No. 1585 on May 31, 2015, by the following vote: Yeas 99, | ||
Nays 44, 2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 1585 was passed by the Senate, with | ||
amendments, on May 26, 2015, by the following vote: Yeas 29, Nays | ||
2; at the request of the House, the Senate appointed a conference | ||
committee to consider the differences between the two houses; and | ||
that the Senate adopted the conference committee report on H.B. No. | ||
1585 on May 30, 2015, by the following vote: Yeas 28, Nays 3. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |