Bill Text: TX HB2445 | 2017-2018 | 85th Legislature | Enrolled


Bill Title: Relating to the imposition of hotel occupancy taxes by and the collection and use of certain tax revenue in certain municipalities and counties, including the authority of certain municipalities to pledge certain tax revenue for the payment of obligations related to hotel and hotel and convention center projects; authorizing the imposition of a tax.

Spectrum: Moderate Partisan Bill (Republican 23-6)

Status: (Enrolled - Dead) 2017-06-15 - Effective immediately [HB2445 Detail]

Download: Texas-2017-HB2445-Enrolled.html
 
 
  H.B. No. 2445
 
 
 
 
AN ACT
  relating to the imposition of hotel occupancy taxes by and the
  collection and use of certain tax revenue in certain municipalities
  and counties, including the authority of certain municipalities to
  pledge certain tax revenue for the payment of obligations related
  to hotel and hotel and convention center projects; authorizing the
  imposition of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 334.001, Local Government Code, is
  amended by amending Subdivisions (1) and (4) and adding Subdivision
  (1-a) to read as follows:
               (1)  "Active transportation" means transportation that
  is wholly or primarily powered by human energy.  The term includes
  walking, running, and bicycling.
               (1-a)  "Approved venue project" means a sports and
  community venue project that has been approved under this chapter
  by the voters of a municipality or county.
               (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 civic center hotel, theater, opera
  house, music 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, including an area or facility for active
  transportation use, 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; and
                     (G)  an airport facility located in a municipality
  located on the international border.
         SECTION 2.  Section 334.1015, Local Government Code, is
  amended to read as follows:
         Sec. 334.1015.  APPLICATION.  (a)  Except as provided by
  Subsection (b), this [This] subchapter does not apply to the
  financing of a venue project that is an area or facility that is
  part of a municipal parks and recreation system.
         (b)  A municipality located on the international border may
  finance a venue project described by Section 334.001(4)(D) with the
  revenue from a tax imposed under this subchapter.
         SECTION 3.  Section 334.2515, Local Government Code, is
  amended to read as follows:
         Sec. 334.2515.  APPLICATION.  Except as provided by Section
  334.2516, this subchapter does not apply to the financing of a venue
  project that is:
               (1)  an area described by Section 334.001(4)(C);
               (2)  an area or facility that is part of a municipal
  parks and recreation system as described by Section 334.001(4)(D);
  [or]
               (3) [(2)]  a project described by Section
  334.001(4)(E), except for a project [projects] described by [in]
  Section 334.001(4)(A); or
               (4)  a facility described by Section 334.001(4)(G).
         SECTION 4.  Section 351.005, Tax Code, is amended to read as
  follows:
         Sec. 351.005.  REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION
  AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. (a)  A
  municipality may permit a person who is required to collect and pay
  over to the municipality the tax authorized by this chapter to
  withhold not more than one percent of the amount of the tax
  collected and required to be reported as reimbursement to the
  person for the cost of [costs in] collecting the tax [and, if
  applicable, the use of an electronic tax administration system
  described by Section 351.1012].
         (b)  If a municipality uses revenue derived from the tax
  authorized by this chapter to create, maintain, operate, or
  administer an electronic tax administration system as authorized by
  Section 351.1012, the municipality shall permit a person who is
  required to collect and pay over to the municipality the tax
  authorized by this chapter to withhold not more than one percent of
  the amount of the tax collected and required to be reported as
  reimbursement to the person for the cost of collecting the tax.
         (c)  The municipality may provide that the reimbursement
  provided or required by this section be forfeited because of a
  failure to pay the tax or to file a report as required by the
  municipality.
  SECTION 5.  Section 351.101(a), Tax Code, as amended by
  Chapters 666 (H.B. 3772) and 979 (H.B. 3615), Acts of the 84th
  Legislature, Regular Session, 2015, is reenacted and amended to
  read as follows:
         (a)  Revenue from the municipal hotel occupancy tax may be
  used only to promote tourism and the convention and hotel industry,
  and that use is limited to the following:
               (1)  the acquisition of sites for and the construction,
  improvement, enlarging, equipping, repairing, operation, and
  maintenance of convention center facilities or visitor information
  centers, or both;
               (2)  the furnishing of facilities, personnel, and
  materials for the registration of convention delegates or
  registrants;
               (3)  advertising and conducting solicitations and
  promotional programs to attract tourists and convention delegates
  or registrants to the municipality or its vicinity;
               (4)  the encouragement, promotion, improvement, and
  application of the arts, including instrumental and vocal music,
  dance, drama, folk art, creative writing, architecture, design and
  allied fields, painting, sculpture, photography, graphic and craft
  arts, motion pictures, radio, television, tape and sound recording,
  and other arts related to the presentation, performance, execution,
  and exhibition of these major art forms;
               (5)  historical restoration and preservation projects
  or activities or advertising and conducting solicitations and
  promotional programs to encourage tourists and convention
  delegates to visit preserved historic sites or museums:
                     (A)  at or in the immediate vicinity of convention
  center facilities or visitor information centers; or
                     (B)  located elsewhere in the municipality or its
  vicinity that would be frequented by tourists and convention
  delegates;
               (6)  for a municipality located in a county with a
  population of one million or less, 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;
               (7)  subject to Section 351.1076, the promotion of
  tourism by the enhancement and upgrading of existing sports
  facilities or fields, including facilities or fields for baseball,
  softball, soccer, flag football, and rodeos, if:
                     (A)  the municipality owns the facilities or
  fields;
                     (B)  the municipality:
                           (i)  has a population of 80,000 or more and
  is located in a county that has a population of 350,000 or less;
                           (ii)  has a population of at least 75,000 but
  not more than 95,000 and is located in a county that has a
  population of less than 200,000 but more than 160,000;
                           (iii)  has a population of at least 36,000
  but not more than 39,000 and is located in a county that has a
  population of 100,000 or less that is not adjacent to a county with
  a population of more than two million;
                           (iv)  has a population of at least 13,000 but
  less than 39,000 and is located in a county that has a population of
  at least 200,000;
                           (v)  has a population of at least 70,000 but
  less than 90,000 and no part of which is located in a county with a
  population greater than 150,000;
                           (vi)  is located in a county that:
                                 (a)  is adjacent to the Texas-Mexico
  border;
                                 (b)  has a population of at least
  500,000; and
                                 (c)  does not have a municipality with
  a population greater than 500,000;
                           (vii)  has a population of at least 25,000
  but not more than 26,000 and is located in a county that has a
  population of 90,000 or less;
                           (viii) [(ix)]  is located in a county that
  has a population of not more than 300,000 and in which a component
  university of the University of Houston System is located; [or]
                           (ix) [(x)]  has a population of at least
  40,000 and the San Marcos River flows through the municipality; or
                           (x)  contains an intersection of Interstates
  35E and 35W and at least two public universities; and
                     (C)  the 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;
               (8)  for a municipality with a population of at least
  70,000 but less than 90,000, no part of which is located in a county
  with a population greater than 150,000, the construction,
  improvement, enlarging, equipping, repairing, operation, and
  maintenance of a coliseum or multiuse facility;
               (9)  signage directing the public to sights and
  attractions that are visited frequently by hotel guests in the
  municipality;
               (10)  the construction, improvement, enlarging,
  equipping, repairing, operation, and maintenance of a coliseum or
  multiuse facility, if the municipality:
                     (A)  has a population of at least 90,000 but less
  than 120,000; and
                     (B)  is located in two counties, at least one of
  which contains the headwaters of the San Gabriel River; and
               (11)  for a municipality with a population of more than
  175,000 but less than 225,000 that is located in two counties, each
  of which has a population of less than 200,000, the construction,
  improvement, enlarging, equipping, repairing, operation, and
  maintenance of a coliseum or multiuse facility and related
  infrastructure or a venue, as defined by Section 334.001(4), Local
  Government Code, that is related to the promotion of tourism.
         SECTION 6.  Section 351.101, Tax Code, is amended by
  amending Subsection (g) and adding Subsections (g-1), (n), and (o)
  to read as follows:
         (g)  This [Nothing in this] section does not [shall] prohibit
  a [any private entity,] person that receives a grant from a
  municipality to conduct an activity authorized by Subsection
  (a)(4)[, or organization] from making a grant [subgrants] by
  contract to another [any other] person to conduct an activity
  authorized by that subdivision[, entity, or private organization
  for expenditures under Section 351.101(a)(4)].  A person that
  receives a grant from a grantee of the municipality under this
  subsection [subgrantee] shall:
               (1)  at least annually submit a report of the person's
  expenditures of funds received from the grantee [make periodic
  reports] to the governing body of the municipality [of its
  expenditures from the tax authorized by this chapter]; and
               (2)  make records of those [these] expenditures
  available for review to the governing body of the municipality and
  any [or] other person.
         (g-1)  A municipality may not require a person that receives
  funds directly from the municipality through a grant to conduct an
  activity authorized by Subsection (a)(4) to waive a right
  guaranteed by law to the person or to enter into an agreement with
  another person.
         (n)  In addition to other authorized uses, a municipality
  that has a population of not more than 1,500 and is located in a
  county that borders Arkansas and Louisiana may use revenue from the
  municipal hotel occupancy tax for the promotion of tourism by the
  enhancement and upgrading of an existing sports facility or field
  as specified by Subsection (a)(7), provided that the requirements
  of Subsections (a)(7)(A) and (C) and Section 351.1076 are met.
         (o)  In addition to the purposes provided by Subsection (a),
  a municipality that has a population of not more than 10,000, that
  contains an outdoor gear and sporting goods retailer with retail
  space larger than 175,000 square feet, and that hosts an annual
  wiener dog race may use revenue from the municipal hotel occupancy
  tax to promote tourism and the convention and hotel industry by
  constructing, operating, or expanding a sporting related facility
  or sports field owned by the municipality, if the majority of the
  events at the facility or field are directly related to a sporting
  event in which the majority of participants are tourists who
  substantially increase economic activity at hotels in the
  municipality. If a municipality to which this subsection applies
  uses revenue derived from the municipal hotel occupancy tax for a
  purpose described by this subsection, the municipality may not
  reduce the percentage of revenue from that tax allocated for a
  purpose described by Subsection (a)(3) to a percentage that is less
  than the average percentage of that revenue allocated by the
  municipality for that purpose during the 36-month period preceding
  the date the municipality begins using the revenue for a purpose
  described by this subsection.
         SECTION 7.  Section 351.1012(a), Tax Code, is amended to
  read as follows:
         (a)  Notwithstanding any other provision of this chapter, a
  municipality may spend each year not more than the lesser of one
  percent or $75,000 of the revenue derived from the tax authorized by
  this chapter during that year for the creation, maintenance,
  operation, and administration of an electronic tax administration
  system. A municipality may not use revenue the municipality is
  authorized to spend under this subsection to conduct an audit.
         SECTION 8.  Section 351.102, Tax Code, is amended by
  amending Subsections (b), (c), and (d) and adding Subsections
  (c-1), (e), (f), and (g) to read as follows:
         (b)  An eligible central municipality, a municipality with a
  population of 173,000 or more that is located within two or more
  counties, a municipality with a population of 96,000 or more that is
  located in a county that borders Lake Palestine or contains the
  headwaters of the San Gabriel River, or a municipality with a
  population of at least 99,900 but not more than 111,000 that is
  located in a county with a population of at least 135,000 may pledge
  the revenue derived from the tax imposed under this chapter from a
  hotel project that is owned by or located on land owned by the
  municipality or, in an eligible central municipality, by a
  nonprofit corporation acting on behalf of an eligible central
  municipality, and that is located within 1,000 feet of a convention
  center facility owned by the municipality for the payment of bonds
  or other obligations issued or incurred to acquire, lease,
  construct, and equip the hotel and any facilities ancillary to the
  hotel, including convention center entertainment-related
  facilities, meeting spaces, restaurants, shops, street and water
  and sewer infrastructure necessary for the operation of the hotel
  or ancillary facilities, and parking facilities within 1,000 feet
  of the hotel or convention center facility.  For bonds or other
  obligations issued under this subsection, an eligible central
  municipality or a municipality described by this subsection or
  Subsection (e) may only pledge revenue or other assets of the hotel
  project benefiting from those bonds or other obligations.
         (c)  Except as provided by this subsection, a [A]
  municipality to which Subsection (b) or (e) applies is entitled to
  receive all funds from a project described by Subsection (b) [this
  section] that an owner of a project may receive under Section
  151.429(h) of this code, or Section 2303.5055, Government Code, and
  may pledge the funds for the payment of obligations issued under
  this section. A municipality described by Subsection (e) is not
  entitled to receive funds from a project under this subsection
  unless the municipality has pledged the revenue derived from the
  tax imposed under this chapter from the project for the payment of
  bonds or other obligations issued or incurred for the project.
         (c-1)  A municipality to which this subsection applies is
  entitled to receive all funds from a hotel and convention center
  project that the owner of a project could receive under Section
  151.429(h) of this code or Section 2303.5055, Government Code, if a
  project for purposes of those provisions included a hotel and
  convention center project.  The municipality may pledge the funds
  for payment of obligations issued under this section for the hotel
  and convention center project. For purposes of this subsection,
  "hotel and convention center project" means a project that is an
  existing hotel owned by the municipality or another person and a
  convention center facility to be acquired, constructed, equipped,
  or leased, that will be located within 1,000 feet of the hotel, and
  that will be owned by or located on land owned by the municipality.
  This subsection applies only to a municipality that:
               (1)  is the county seat of a county that:
                     (A)  borders the United Mexican States;
                     (B)  has a population of less than 300,000; and
                     (C)  contains one or more municipalities with a
  population of 200,000 or more; and
               (2)  holds an annual jalapeño festival.
         (d)  Except as provided by this subsection, an eligible
  central municipality or another municipality described by
  Subsection (b) or (e) that uses revenue derived from the tax imposed
  under this chapter or funds received under Subsection (c) for a
  hotel project described by Subsection (b) may not reduce the
  percentage of revenue from the tax imposed under this chapter and
  allocated for a purpose described by Section 351.101(a)(3) to a
  percentage that is less than the average percentage of that revenue
  allocated by the municipality for that purpose during the 36-month
  period preceding the date the municipality begins using the revenue
  or funds for the hotel project.  This subsection does not apply to
  an eligible central municipality described by Section
  351.001(7)(D).
         (e)  In addition to the municipalities described by
  Subsection (b), that subsection also applies to:
               (1)  a municipality with a population of at least
  110,000 but not more than 135,000 at least part of which is located
  in a county with a population of not more than 135,000;
               (2)  a municipality with a population of at least 9,000
  but not more than 10,000 that is located in two counties, each of
  which has a population of at least 662,000 and a southern border
  with a county with a population of 2.3 million or more;
               (3)  a municipality with a population of at least
  200,000 but not more than 300,000 that contains a component
  institution of the Texas Tech University System;
               (4)  a municipality with a population of at least
  95,000 that borders Lake Lewisville;
               (5)  a municipality that:
                     (A)  contains a portion of Cedar Hill State Park;
                     (B)  has a population of more than 45,000;
                     (C)  is located in two counties, one of which has a
  population of more than two million and one of which has a
  population of more than 149,000; and
                     (D)  has adopted a capital improvement plan for
  the construction or expansion of a convention center facility;
               (6)  a municipality with a population of less than
  6,000 that:
                     (A)  is located in two counties each with a
  population of 600,000 or more that are both adjacent to a county
  with a population of two million or more;
                     (B)  has full-time police and fire departments;
  and
                     (C)  has adopted a capital improvement plan for
  the construction or expansion of a convention center facility;
               (7)  a municipality with a population of at least
  56,000 that:
                     (A)  borders Lake Ray Hubbard; and
                     (B)  is located in two counties, one of which has a
  population of less than 80,000;
               (8)  a municipality with a population of more than
  83,000, that borders Clear Lake, and that is primarily located in a
  county with a population of less than 300,000;
               (9)  a municipality with a population of less than
  2,000 that:
                     (A)  is located adjacent to a bay connected to the
  Gulf of Mexico;
                     (B)  is located in a county with a population of
  290,000 or more that is adjacent to a county with a population of
  four million or more; and
                     (C)  has a boardwalk on the bay;
               (10)  a municipality with a population of 75,000 or
  more that:
                     (A)  is located wholly in one county with a
  population of 575,000 or more that is adjacent to a county with a
  population of four million or more; and
                     (B)  has adopted a capital improvement plan for
  the construction or expansion of a convention center facility;
               (11)  a municipality with a population of less than
  75,000 that is located in three counties, at least one of which has
  a population of at least four million; and
               (12)  an eligible coastal municipality with a
  population of more than 3,000 but less than 5,000.
         (f)  A municipality described by Subsection (e)(3) that uses
  revenue derived from the tax imposed under this chapter or funds
  received under Subsection (c) for repayment of bonds or other
  obligations issued or incurred for a hotel project described by
  Subsection (b) may not, in a fiscal year that begins after
  construction of the hotel project is complete and during any part of
  which the bonds or other obligations are outstanding, reduce the
  amount of revenue derived from the tax imposed under this chapter
  and allocated for a purpose described by Section 351.101(a)(6) to
  an amount that is less than the sum of:
               (1)  the amount of the revenue derived from the tax
  imposed under this chapter and allocated by the municipality for a
  purpose described by Section 351.101(a)(6) during the fiscal year
  beginning October 1, 2016; and
               (2)  three percent of the amount of revenue derived
  from the tax imposed under this chapter during the fiscal year for
  which the amount required by this subsection is being determined.
         (g)  A municipality to which this section applies may not
  receive or pledge revenue or funds under Subsection (b) or (c) for a
  hotel project unless the municipality enters into an agreement with
  a person for the development of the hotel project before September
  1, 2019.
         SECTION 9.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.10711 to read as follows:
         Sec. 351.10711.  ALLOCATION OF REVENUE FOR MAINTENANCE,
  ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN
  MUNICIPALITIES. (a)  This section applies only to a municipality
  that is the county seat of a county that has a population of more
  than 10,000 and contains a portion of Mound Lake.
         (b)  In addition to other authorized uses, a municipality to
  which this section applies may use revenue derived from the tax
  imposed under this chapter to promote tourism by maintaining,
  enhancing, or upgrading sports facilities or fields, provided that:
               (1)  the requirements of Section 351.1076 are met if
  the municipality uses the revenue to enhance or upgrade a sports
  facility or field;
               (2)  the municipality owns the sports facilities or
  fields; and
               (3)  the 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.
         (c)  A municipality that uses revenue derived from the tax
  imposed under this chapter as authorized by Subsection (b) may not
  reduce the percentage of revenue from the tax imposed under this
  chapter and allocated for a purpose described by Section
  351.101(a)(3) to a percentage that is less than the average
  percentage of that revenue allocated by the municipality for that
  purpose during the 36-month period preceding the date the
  municipality begins using the revenue as authorized by Subsection
  (b).
         SECTION 10.  Section 351.1076(a), Tax Code, is amended to
  read as follows:
         (a)  A municipality that spends municipal hotel occupancy
  tax revenue for the enhancement and upgrading of existing sports
  facilities or fields as authorized by Section 351.101(a)(7) or (n)
  or Section 351.10711:
               (1)  shall determine the amount of municipal hotel
  occupancy tax revenue generated for the municipality by hotel
  activity attributable to the sports events and tournaments held on
  the enhanced or upgraded facilities or fields for five years after
  the date the enhancements and upgrades are completed; and
               (2)  may not spend hotel occupancy tax revenue for the
  enhancement and upgrading of the facilities or fields in a total
  amount that exceeds the amount of area hotel revenue attributable
  to the enhancements and upgrades.
         SECTION 11.  Section 351.1078, Tax Code, is amended to read
  as follows:
         Sec. 351.1078.  ALLOCATION OF REVENUE: CERTAIN
  MUNICIPALITIES. (a) A municipality that spends municipal hotel
  occupancy tax revenue as authorized by Section 351.101(i) or (o):
               (1)  may not use municipal hotel occupancy tax revenue
  for the acquisition of land for the sporting related facility or
  sports field described by that subsection;
               (2)  shall annually determine and prepare and publish
  on the municipality's Internet website a report on the events held
  at the facility or field, the number of hotel room nights
  attributable to events held at the facility or field, and the amount
  of hotel revenue and municipal tax revenue attributable to the
  sports events and tournaments held at the facility or field for five
  years after the date the construction expenditures are completed;
  and
               (3)  may only spend hotel occupancy tax revenue for
  operational expenses of the facility or field if the costs are
  directly related to a sporting event in which the majority of
  participants are tourists who substantially increase economic
  activity at hotels in or near the municipality.
         (b)  The municipality shall reimburse to the municipality's
  hotel occupancy tax revenue fund from the municipality's general
  fund any expenditure in excess of the amount of area hotel revenue
  attributable to sporting events held at the sporting related
  facility or sports field described by Section 351.101(i) or (o) for
  five years after the date the construction or expansion of the
  facility or field described by that subsection is completed.
         SECTION 12.  Section 352.002, Tax Code, is amended by adding
  Subsection (x) to read as follows:
         (x)  The commissioners court of a county that has a
  population of less than 100,000 and that borders Lake Ray Roberts
  may impose a tax as provided by Subsection (a).
         SECTION 13.  Section 352.003, Tax Code, is amended by adding
  Subsection (u) to read as follows:
         (u)  The tax rate in a county authorized to impose the tax
  under Section 352.002(x) may not exceed two percent of the price
  paid for a room in a hotel.
         SECTION 14.  Section 352.103, Tax Code, is amended to read as
  follows:
         Sec. 352.103.  USE OF REVENUE: COUNTIES WITH NO
  MUNICIPALITY. (a)  Except as provided by Subsection (b), the [The]
  revenue from a tax imposed under this chapter by a county that has
  no municipality may be used only for:
               (1)  the purposes provided by Sections 351.101(a)(1),
  (2), and (4);
               (2)  advertising for general promotional and tourist
  advertising of the county and conducting a solicitation program to
  attract conventions and visitors either by the county or through
  contracts with persons or organizations selected by the
  commissioners court; and
               (3)  historical preservation and restoration.
         (b)  Notwithstanding any other provision of this chapter, a
  county described by Subsection (a) that owns an airport may use
  revenue from a tax imposed under this chapter for repairs and
  improvements to the county airport or reimbursement for repairs and
  improvements to the airport.
         (c)  A county to which Subsection (b) applies may not use
  revenue from a tax imposed under this chapter for a purpose
  described by Subsection (b) in a total amount that would exceed the
  amount of hotel revenue in the county that is likely to be
  reasonably attributable to guests traveling through the airport
  during the 15-year period beginning on the date the county first
  uses the tax revenue for that purpose.
         (d)  A county to which Subsection (b) applies may not use
  revenue from a tax imposed under this chapter for a purpose
  described by Subsection (b) after the 10th anniversary of the date
  the county first uses that revenue for that purpose.
         SECTION 15.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.113 to read as follows:
         Sec. 352.113.  USE OF REVENUE: CERTAIN COUNTIES BORDERING
  LAKE RAY ROBERTS. In addition to the purposes authorized by this
  chapter, the revenue from a tax imposed under this chapter by a
  county authorized to impose the tax under Section 352.002(x) may be
  used for any purpose described by Section 352.101(a).
         SECTION 16.  To the extent of any conflict, this Act controls
  over another Act of the 85th Legislature, Regular Session, 2017,
  relating to nonsubstantive additions to and corrections in enacted
  codes.
         SECTION 17.  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, 2017.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2445 was passed by the House on May 4,
  2017, by the following vote:  Yeas 139, Nays 4, 2 present, not
  voting; that the House refused to concur in Senate amendments to
  H.B. No. 2445 on May 26, 2017, 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. 2445 on May 28, 2017, by the following vote:  Yeas 128,
  Nays 19, 1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2445 was passed by the Senate, with
  amendments, on May 23, 2017, by the following vote:  Yeas 24, Nays
  7; 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.
  2445 on May 28, 2017, by the following vote:  Yeas 25, Nays 5, 1
  present, not voting.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor       
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