Bill Text: TX HB2974 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the short-term motor vehicle rental tax used to finance certain athletic events.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-03-25 - Referred to Ways & Means [HB2974 Detail]
Download: Texas-2013-HB2974-Introduced.html
| 83R9930 TJB-D | ||
| By: N. Gonzalez of El Paso | H.B. No. 2974 | |
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| relating to the short-term motor vehicle rental tax used to finance | ||
| certain athletic events. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 334.353, Local Government Code, is | ||
| amended by amending Subsection (c) and adding Subsection (d) to | ||
| read as follows: | ||
| (c) The tax authorized by this subchapter is imposed at a | ||
| rate in increments of one-eighth of one percent, not to exceed nine | ||
| percent, on the gross rental receipts from the rental in the | ||
| municipality of a motor vehicle. | ||
| (d) Except as otherwise provided by this subchapter, | ||
| Subchapter E applies to the tax imposed under this subchapter. | ||
| SECTION 2. Subchapter J, Chapter 334, Local Government | ||
| Code, is amended by adding Sections 334.355 and 334.356 to read as | ||
| follows: | ||
| Sec. 334.355. RATE INCREASE. (a) A municipality that has | ||
| adopted a tax under this subchapter at a rate of less than nine | ||
| percent may by ordinance increase the rate of the tax to a maximum | ||
| of nine percent if the increase is approved by a majority of the | ||
| registered voters of that municipality voting at an election called | ||
| and held for that purpose. | ||
| (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 motor vehicle rental tax for the | ||
| purpose of financing _____ (insert description of athletic event) | ||
| to a maximum rate of _____ percent (insert new maximum rate not to | ||
| exceed nine percent)." | ||
| Sec. 334.356. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A | ||
| tax imposed under this subchapter or a change in a tax rate takes | ||
| effect on the date prescribed by the ordinance or order imposing the | ||
| tax or changing the rate. | ||
| (b) A municipality may impose a tax under this subchapter | ||
| only if an athletic event is held annually in the municipality. | ||
| SECTION 3. This Act takes effect September 1, 2013. | ||
