Bill Text: TX HB1908 | 2013-2014 | 83rd Legislature | Engrossed

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Bill Title: Relating to sports and community venue projects.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Passed) 2013-06-14 - Effective on 9/1/13 [HB1908 Detail]

Download: Texas-2013-HB1908-Engrossed.html

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By: Eiland, Hilderbran H.B. No. 1908

A BILL TO BE ENTITLED
AN ACT
relating to sports and community venue projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 334.001(4), Local Government Code, is
amended to read as follows:
(4) "Venue" means:
(A) an arena, coliseum, stadium, or other type of
area or facility:
(i) that is used or is planned for use for
one or more professional or amateur sports events, community
events, or other sports events, including rodeos, livestock shows,
agricultural expositions, promotional events, and other civic or
charitable events; and
(ii) for which a fee for admission to the
events is charged or is planned to be charged;
(B) a convention center, convention center
facility as defined by Section 351.001(2) or 352.001(2), Tax Code,
or related improvement such as a [convention center, civic center,
civic center building,] civic center hotel, [auditorium,] theater,
opera house, music hall, [exhibition hall,] rehearsal hall, park,
zoological park, museum, aquarium, or plaza located in the vicinity
of a convention center or facility owned by a municipality or a
county;
(C) a tourist development area along an inland
waterway;
(D) a municipal parks and recreation system, or
improvements or additions to a parks and recreation system, or an
area or facility that is part of a municipal parks and recreation
system;
(E) a project authorized by Section 4A or 4B,
Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas
Civil Statutes), as that Act existed on September 1, 1997; and
(F) a watershed protection and preservation
project; a recharge, recharge area, or recharge feature protection
project; a conservation easement; or an open-space preservation
program intended to protect water.
SECTION 2. Section 334.024, Local Government Code, is
amended by adding Subsection (d-1) to read as follows:
(d-1) If the proposition is authorizing the imposition of a
hotel occupancy tax under Subchapter H, the ballot must include the
following language: "If approved, the maximum hotel occupancy tax
rate imposed from all sources in ______ (insert name of
municipality or county) would be ______ (insert the maximum
combined hotel occupancy tax rate that would be imposed from all
sources at any location in the municipality or county, as
applicable, if the rate proposed in the ballot proposition is
adopted) of the price paid for a room in a hotel."
SECTION 3. Section 334.254, Local Government Code, is
amended to read as follows:
Sec. 334.254. TAX RATE. (a) Except as provided by
Subsections [Subsection] (c) and (d), the tax authorized by this
subchapter may be imposed by a municipality or county at any rate
not to exceed two percent of the price paid for a room in a hotel.
(b) The ballot proposition at the election held to adopt the
tax must specify:
(1) the maximum rate of the tax to be adopted; and
(2) the maximum combined hotel occupancy tax rate that
would be imposed from all sources at any location in the
municipality or county, as applicable, if the rate proposed in the
ballot proposition is adopted.
(c) Except as provided by Subsection (d), a [A] county with
a population of more than two million that is adjacent to a county
with a population of more than one million may impose the tax
authorized by this subchapter at any rate not to exceed three
percent of the price paid for a room in a hotel.
(d) A municipality or county may not propose a hotel
occupancy tax rate that would cause the combined hotel occupancy
tax rate imposed from all sources at any location in the
municipality or county, as applicable, to exceed 17 percent of the
price paid for a room in a hotel. The following are not included in
calculating the combined tax rate under this subsection:
(1) an assessment for an improvement project described
by Section 372.0035;
(2) an assessment authorized by Chapter 375; or
(3) a fee collected by a hotel to recover the cost of
an assessment described by Subdivision (1) or (2).
SECTION 4. Section 334.255(b), Local Government Code, is
amended to read as follows:
(b) The ballot for an election to increase the rate of the
tax shall be printed to permit voting for or against the
proposition: "The increase of the hotel occupancy tax for the
purpose of financing __________ (insert description of venue
project) to a maximum rate of ___________ percent (insert new
maximum applicable rate). If approved, the maximum hotel occupancy
tax rate imposed from all sources in ______ (insert name of
municipality or county) would be _________ (insert the maximum
combined hotel occupancy tax rate that would be imposed from all
sources at any location in the municipality or county, as
applicable, if the rate proposed in the ballot proposition is
adopted) of the price paid for a room in a hotel."
SECTION 5. Section 335.054, Local Government Code, is
amended by adding Subsection (d-1) to read as follows:
(d-1) If the proposition is authorizing the imposition of a
hotel occupancy tax, the ballot must include the following
language: "If approved, the maximum hotel occupancy tax rate
imposed from all sources in _____ (insert name of district) would be
______ (insert the maximum combined hotel occupancy tax rate that
would be imposed from all sources at any location in the district if
the rate proposed in the ballot proposition is adopted) of the price
paid for a room in a hotel."
SECTION 6. (a) The change in law made by this Act to Section
334.001, Local Government Code, applies only to a venue project
authorized on or after the effective date of this Act. A venue
project authorized before the effective date of this Act is
governed by the law in effect when the venue project was authorized,
and the former law is continued in effect for that purpose.
(b) The changes in law made by this Act to Sections 334.024,
334.254(b), 334.255, and 335.054, Local Government Code, apply only
to an election held on or after the effective date of this Act. An
election held before the effective date of this Act is governed by
the law in effect when the election was held, and the former law is
continued in effect for that purpose.
(c) Section 334.254(d), Local Government Code, as added by
this Act, does not apply to a hotel occupancy tax proposed and
authorized by an election held before the effective date of this
Act. A hotel occupancy tax proposed and authorized by an election
held before the effective date of this Act is governed by the law in
effect when the election was held, and the former law is continued
in effect for that purpose.
SECTION 7. This Act takes effect September 1, 2013.