Bill Text: TX SB1469 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the use by certain municipalities of municipal hotel occupancy tax revenue for the enhancement and maintenance of public parks.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-24 - Referred to Natural Resources & Economic Development [SB1469 Detail]
Download: Texas-2021-SB1469-Introduced.html
By: Buckingham | S.B. No. 1469 | |
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relating to the use by certain municipalities of municipal hotel | ||
occupancy tax revenue for the enhancement and maintenance of 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 351.111 to read as follows: | ||
Sec. 351.111. ALLOCATION OF REVENUE FOR PUBLIC PARKS BY | ||
CERTAIN MUNICIPALITIES. (a) This section applies only to: | ||
(1) a municipality with a population of less than | ||
200,000; and | ||
(2) a municipality with a population of less than | ||
300,000 that contains a component institution of the Texas Tech | ||
University System. | ||
(b) Notwithstanding any other provision of this chapter and | ||
subject to the requirements of this section, a municipality to | ||
which this section applies may use a portion of the revenue derived | ||
from the tax imposed under this chapter to promote tourism and the | ||
convention and hotel industry by enhancing and maintaining public | ||
parks owned by the municipality. | ||
(c) The amount of municipal hotel occupancy tax revenue a | ||
municipality may use in a fiscal year to enhance and maintain all | ||
public parks may not exceed 10 percent of the amount of revenue the | ||
municipality collected from that tax during the preceding fiscal | ||
year. | ||
(d) The amount of municipal hotel occupancy tax revenue a | ||
municipality may use in a fiscal year to enhance and maintain an | ||
individual public park may not exceed the amount of area hotel | ||
revenue in the preceding fiscal year that was directly attributable | ||
to tourists who attended events held at that park or otherwise | ||
visited that park. Before the municipality uses municipal hotel | ||
occupancy tax revenue to enhance or maintain a park, the | ||
municipality must make a good faith estimate of the annual amount of | ||
area hotel revenue directly attributable to tourists who visited | ||
that park. | ||
(e) A municipality that uses municipal hotel occupancy tax | ||
revenue under this section: | ||
(1) may, notwithstanding the limitation under | ||
Subsection (c), reserve not more than 10 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 alocated 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. |