Bill Text: TX HB1717 | 2015-2016 | 84th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use of municipal hotel occupancy taxes by certain municipalities for ecological and space exploration-related tourism.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2015-06-16 - Effective immediately [HB1717 Detail]
Download: Texas-2015-HB1717-Comm_Sub.html
Bill Title: Relating to the use of municipal hotel occupancy taxes by certain municipalities for ecological and space exploration-related tourism.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2015-06-16 - Effective immediately [HB1717 Detail]
Download: Texas-2015-HB1717-Comm_Sub.html
By: Oliveira (Senate Sponsor - Lucio) | H.B. No. 1717 | |
(In the Senate - Received from the House April 27, 2015; | ||
April 28, 2015, read first time and referred to Committee on | ||
Natural Resources and Economic Development; May 20, 2015, reported | ||
favorably by the following vote: Yeas 11, Nays 0; May 20, 2015, | ||
sent to printer.) | ||
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relating to the use of municipal hotel occupancy taxes by certain | ||
municipalities for ecological and space exploration-related | ||
tourism. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
by adding Section 351.1054 to read as follows: | ||
Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM | ||
AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES. | ||
(a) In this section, "spacecraft" and "spaceport" have the | ||
meanings assigned by Section 507.001, Local Government Code. | ||
(b) Notwithstanding any other provision of this chapter, an | ||
eligible barrier island coastal municipality may use revenue from | ||
the municipal hotel occupancy tax for: | ||
(1) promotional and event expenses for an ecological | ||
tourism event, including an event for which the primary attraction | ||
is traveling to an area of natural or ecological interest for the | ||
purpose of observing and learning about wildlife and the area's | ||
natural environment, if: | ||
(A) a majority of the event's participants are | ||
tourists; and | ||
(B) the event substantially increases economic | ||
activity at hotels and motels within or in the vicinity of the | ||
municipality; and | ||
(2) expenses directly related to: | ||
(A) the acquisition of sites to observe | ||
spacecraft and spaceport activities; and | ||
(B) the construction, improvement, enlarging, | ||
equipping, repairing, operation, and maintenance of facilities | ||
utilized by hotel guests to observe and learn about spacecraft and | ||
spaceport operations. | ||
(c) A municipality may use for the purposes provided by | ||
Subsections (b)(1) and (2) not more than the greater of: | ||
(1) 15 percent of the hotel occupancy tax revenue | ||
collected by the municipality; or | ||
(2) the amount of tax received by the municipality at | ||
the rate of one percent of the cost of a room. | ||
SECTION 2. Section 351.1055(d), Tax Code, is amended to | ||
read as follows: | ||
(d) Notwithstanding any other provision of this chapter and | ||
except as provided by Subsection (e), an eligible barrier island | ||
coastal municipality shall use at least the amount of revenue | ||
derived from the application of the tax at a rate of seven percent | ||
of the cost of a room for the purposes authorized under Sections | ||
351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an | ||
eligible barrier island coastal municipality uses hotel occupancy | ||
tax revenue for a purpose described by Section 351.1054(b)(2), the | ||
municipality may not reduce the amount of revenue that is used for | ||
purposes described by Section 351.101(a)(3) to an amount that is | ||
less than the average amount of revenue used by the municipality for | ||
purposes described by Section 351.101(a)(3) during the 36-month | ||
period that precedes the municipality's first use of revenue for a | ||
purpose described by Section 351.1054(b)(2). | ||
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. | ||
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