Bill Text: TX SB1804 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-05-08 - Not again placed on intent calendar [SB1804 Detail]
Download: Texas-2017-SB1804-Comm_Sub.html
By: Lucio | S.B. No. 1804 | |
(In the Senate - Filed March 9, 2017; March 23, 2017, read | ||
first time and referred to Committee on Natural Resources & | ||
Economic Development; April 27, 2017, reported adversely, with | ||
favorable Committee Substitute by the following vote: Yeas 8, | ||
Nays 0, 2 present not voting; April 27, 2017, sent to printer.) | ||
COMMITTEE SUBSTITUTE FOR S.B. No. 1804 | By: Zaffirini |
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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. | ||
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