Bill Text: TX HB4029 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Enrolled - Dead) 2017-06-12 - Effective immediately [HB4029 Detail]
Download: Texas-2017-HB4029-Enrolled.html
H.B. No. 4029 |
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relating to the use of municipal hotel occupancy tax revenue by | ||
certain municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The heading to Section 351.1054, Tax Code, is | ||
amended to read as follows: | ||
Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER | ||
ISLAND COASTAL MUNICIPALITY [ |
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SECTION 2. Sections 351.1054(b) and (c), Tax Code, are | ||
amended to read as follows: | ||
(b) Notwithstanding any other provision of this chapter, an | ||
eligible barrier island coastal municipality may use revenue from | ||
the municipal hotel occupancy tax for: | ||
(1) promotional and event expenses for an ecological | ||
tourism event, including an event for which the primary attraction | ||
is traveling to an area of natural or ecological interest for the | ||
purpose of observing and learning about wildlife and the area's | ||
natural environment, if: | ||
(A) a majority of the event's participants are | ||
tourists; and | ||
(B) the event substantially increases economic | ||
activity at hotels and motels within or in the vicinity of the | ||
municipality; [ |
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(2) expenses directly related to: | ||
(A) the acquisition of sites to observe | ||
spacecraft and spaceport activities; and | ||
(B) the construction, improvement, enlarging, | ||
equipping, repairing, operation, and maintenance of facilities | ||
utilized by hotel guests to observe and learn about spacecraft and | ||
spaceport operations; and | ||
(3) expenses directly related to the construction, | ||
improvement, equipping, repairing, operation, and maintenance of | ||
coastal sports facilities owned by the municipality, including boat | ||
docks, boat ramps, and fishing piers used by hotel guests, if: | ||
(A) the coastal sports facilities have been used | ||
in the preceding calendar year a combined total of more than five | ||
times for district, state, regional, or national sports tournaments | ||
or events; and | ||
(B) the majority of the events at the coastal | ||
sports facilities are directly related to a sports tournament or | ||
event in which the majority of participants are tourists who | ||
substantially increase economic activity at hotels within or in the | ||
vicinity of the municipality. | ||
(c) A municipality may use for the purposes provided by | ||
Subsections (b)(1), [ |
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(1) 15 percent of the hotel occupancy tax revenue | ||
collected by the municipality; or | ||
(2) the amount of tax received by the municipality at | ||
the rate of one percent of the cost of a room. | ||
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, 2017. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 4029 was passed by the House on May 4, | ||
2017, by the following vote: Yeas 139, Nays 4, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 4029 on May 25, 2017, by the following vote: Yeas 128, Nays 12, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 4029 was passed by the Senate, with | ||
amendments, on May 23, 2017, by the following vote: Yeas 26, Nays | ||
5. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |