Bill Text: TX HB3216 | 2023-2024 | 88th Legislature | Engrossed


Bill Title: Relating to the use of hotel occupancy tax revenue by certain municipalities.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2023-05-04 - Referred to Natural Resources & Economic Development [HB3216 Detail]

Download: Texas-2023-HB3216-Engrossed.html
  88R10730 CJD-F
 
  By: Klick H.B. No. 3216
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of hotel occupancy tax revenue by certain
  municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1062 to read as follows:
         Sec. 351.1062.  ALLOCATION OF REVENUE: CERTAIN
  MUNICIPALITIES WITH CITY PARKS.  (a)  This section applies only to a
  municipality that:
               (1)  has a population of more than 7,500 but less than
  12,000;
               (2)  has at least one hotel within 350 feet of a city
  park; and
               (3)  is wholly located in a county with a population of
  more than 1.8 million but less than 2.3 million.
         (b)  Notwithstanding any other provision of this chapter and
  subject to Subsections (c) and (d), a municipality to which this
  section applies may use revenue from the tax imposed under this
  chapter to promote tourism and the convention and hotel industry by
  constructing a sports facility and amphitheater.
         (c)  A municipality that uses revenue derived from the tax
  imposed under this chapter for the purpose described by Subsection
  (b):
               (1)  shall make a good-faith estimate of the amount of
  area hotel revenue that will be generated by events and activities
  held at the sports facility and amphitheater during the five-year
  period following the date on which construction is completed; and
               (2)  may not spend hotel occupancy tax revenue for the
  construction of the sports facility and amphitheater in a total
  amount that exceeds the amount of area hotel revenue estimated
  under Subdivision (1).
         (d)  At the end of the five-year period described by
  Subsection (c)(1), a municipality shall reimburse from the
  municipality's general fund to the municipality's hotel occupancy
  tax revenue fund any municipal hotel occupancy tax revenue spent on
  the construction of the sports facility and amphitheater in excess
  of the amount of area hotel revenue attributable to the sports
  facility and amphitheater during that period.
         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, 2023.
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