Bill Text: TX HB3091 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the use of municipal hotel occupancy tax revenue for certain infrastructure projects and public parks.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-19 - Referred to Ways & Means [HB3091 Detail]
Download: Texas-2021-HB3091-Introduced.html
| 87R9858 CJC-F | ||
| By: Vasut | H.B. No. 3091 | |
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| relating to the use of municipal hotel occupancy tax revenue for | ||
| certain infrastructure projects and public parks. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.1011 to read as follows: | ||
| Sec. 351.1011. USE OF TAX REVENUE FOR CERTAIN | ||
| INFRASTRUCTURE PROJECTS AND PUBLIC PARKS. (a) In this section, | ||
| "qualified infrastructure" means: | ||
| (1) a road, street, highway, bridge, overpass, | ||
| underpass, or interchange: | ||
| (A) from which an entrance to a hotel is | ||
| accessible; or | ||
| (B) that constitutes, wholly or partly, the | ||
| shortest route between a hotel and a state highway, interstate | ||
| highway, public beach, visitor or tourism information center, or | ||
| convention center facility or complex that is located within five | ||
| miles of the hotel; | ||
| (2) a water supply system from which a hotel receives | ||
| water; | ||
| (3) a sanitary sewer system into which a hotel | ||
| discharges wastewater; or | ||
| (4) a storm drainage system into which runoff from a | ||
| hotel flows. | ||
| (b) In addition to the purposes provided by Section | ||
| 351.101(a), a municipality may use revenue from the municipal hotel | ||
| occupancy tax to promote tourism and the convention and hotel | ||
| industry by: | ||
| (1) acquiring, constructing, repairing, remodeling, | ||
| or expanding qualified infrastructure that is owned by the | ||
| municipality and that is located not more than one mile from a | ||
| hotel; and | ||
| (2) making improvements to a public park that is owned | ||
| by the municipality and that is located not more than one mile from | ||
| a hotel. | ||
| (c) The amount of municipal hotel occupancy tax revenue a | ||
| municipality may use in a fiscal year for a purpose authorized under | ||
| this section may not exceed 20 percent of the amount of revenue the | ||
| municipality collected from that tax during the preceding fiscal | ||
| year. | ||
| (d) A municipality that uses municipal hotel occupancy tax | ||
| revenue under this section: | ||
| (1) may, notwithstanding the limitation under | ||
| Subsection (c), reserve not more than 20 percent of the revenue from | ||
| that tax collected in a fiscal year for use under this section | ||
| during the succeeding three fiscal years; and | ||
| (2) may not reduce the percentage of revenue from that | ||
| tax allocated for a purpose described by Section 351.101(a)(3) to a | ||
| percentage that is less than the average percentage of the revenue | ||
| from that tax allocated by the municipality for the purpose | ||
| described by Section 351.101(a)(3) during the 36-month period | ||
| preceding the date the municipality begins using revenue for a | ||
| purpose described by this section. | ||
| SECTION 2. 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, 2021. | ||
