Bill Text: TX SB1696 | 2013-2014 | 83rd Legislature | Introduced

Texas Senate Bill 1696 (Prior Session Legislation)

Introduced

Bill Title: Relating to the short-term motor vehicle rental tax used to finance certain athletic events.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2013-04-04 - Referred to s/c on Fiscal Matters by Chair [SB1696 Detail]

Download: Texas-2013-SB1696-Introduced.html



	By: Rodriguez	S.B. No. 1696


	A BILL TO BE ENTITLED
	AN ACT
	relating to the short-term motor vehicle rental tax used to finance
	certain athletic events.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 334.353, Local Government Code, is
	amended by amending Subsection (c) and adding Subsection (d) to
	read as follows:
	(c) The tax authorized by this subchapter is imposed at a
	rate in increments of one-eighth of one percent, not to exceed nine
	percent, on the gross rental receipts from the rental in the
	municipality of a motor vehicle.
	(d) Except as otherwise provided by this subchapter,
	Subchapter E applies to the tax imposed under this subchapter.
	SECTION 2. Section 334.354, Local Government Code, is
	amended by adding Subsection (b) to read as follows:
	Sec. 334.354. USE OF REVENUE. (a) Notwithstanding any
	other provision of this chapter, the municipality may use revenue
	from the tax to:
	(1) pay the costs of collecting the tax;
	(2) operate one or more athletic events in the
	municipality; and
	(3) pay costs associated with an athletic event in the
	municipality, including paying the costs of planning, acquiring,
	establishing, developing, advertising, promoting, conducting,
	sponsoring, or otherwise supporting the event.
	(b) not less than one percent of the gross rental receipts
	shall be used for repair and maintenance of the facilities used for
	the athletic event.
	SECTION 3. Subchapter J, Chapter 334, Local Government
	Code, is amended by adding Sections 334.355 and 334.356 to read as
	follows:
	Sec. 334.355. RATE INCREASE. A municipality that has
	adopted a tax under this subchapter at a rate of less than nine
	percent may by ordinance increase the rate of the tax to a maximum
	of nine percent if the increase is approved by a majority of the
	registered voters of that municipality voting at an election called
	and held for that purpose.
	Sec. 334.356. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A
	tax imposed under this subchapter or a change in a tax rate takes
	effect on the date prescribed by the ordinance or order imposing the
	tax or changing the rate.
	(b) A municipality may impose a tax under this subchapter
	only if an athletic event is held annually in the municipality.
	SECTION 4. This Act takes effect September 1, 2013.