Bill Text: TX SB1423 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to the use of municipal hotel occupancy taxes by certain municipalities for ecological and space exploration-related tourism.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-03-18 - Referred to Natural Resources & Economic Development [SB1423 Detail]

Download: Texas-2015-SB1423-Introduced.html
  84R6463 GRM-F
 
  By: Lucio S.B. No. 1423
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of municipal hotel occupancy taxes by certain
  municipalities for ecological and space exploration-related
  tourism.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1054 to read as follows:
         Sec. 351.1054.  ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM
  AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES.  
  (a)  In this section, "spacecraft" and "spaceport" have the
  meanings assigned by Section 507.001, Local Government Code.
         (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; and
               (2)  expenses directly related to:
                     (A)  the acquisition of sites for 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.
         (c)  A municipality may use for the purpose provided by
  Subsection (b)(1) not more than the greater of:
               (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, whichever is greater.
         SECTION 2.  Section 351.1055(d), Tax Code, is amended to
  read as follows:
         (d)  Notwithstanding any other provision of this chapter and
  except as provided by Subsection (e), an eligible barrier island
  coastal municipality shall use at least the amount of revenue
  derived from the application of the tax at a rate of seven percent
  of the cost of a room for the purposes authorized under Sections
  351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2).  If an
  eligible barrier island coastal municipality uses hotel occupancy
  tax revenue for a purpose described by Section 351.1054(b)(2), the
  municipality may not reduce the amount of revenue that is used for
  purposes described by Section 351.101(a)(3) to an amount that is
  less than the average amount of revenue used by the municipality for
  purposes described by Section 351.101(a)(3) during the 36-month
  period that precedes the municipality's first use of revenue for a
  purpose described by Section 351.1054(b)(2).
         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.
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