Bill Text: TX HB3629 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to use and allocation of municipal hotel occupancy tax revenues for certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2015-06-17 - Effective immediately [HB3629 Detail]
Download: Texas-2015-HB3629-Enrolled.html
H.B. No. 3629 |
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relating to use and allocation of municipal hotel occupancy tax | ||
revenues for certain municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.101, Tax Code, is amended by adding | ||
Subsection (i) to read as follows: | ||
(i) In addition to the purposes provided by Subsection (a), | ||
a municipality that has a population of at least 75,000 but not more | ||
than 95,000 and that is located in a county that has a population of | ||
more than 160,000 but less than 200,000 may use revenue from the | ||
municipal hotel 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. | ||
SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended | ||
by adding Section 351.1078 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): | ||
(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) for five | ||
years after the date the construction or expansion of the facility | ||
or field described by that subsection is completed. | ||
SECTION 3. 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, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 3629 was passed by the House on April | ||
30, 2015, by the following vote: Yeas 135, Nays 4, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 3629 was passed by the Senate on May | ||
26, 2015, by the following vote: Yeas 29, Nays 2. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |