Bill Text: TX SB412 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance, operation, and promotion of a coliseum in the county; authorizing a tax.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2013-05-18 - Effective immediately [SB412 Detail]
Download: Texas-2013-SB412-Enrolled.html
| S.B. No. 412 | ||
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| relating to the authority of certain counties to impose a hotel | ||
| occupancy tax for the maintenance, operation, and promotion of a | ||
| coliseum in the county; authorizing a tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsection (q) to read as follows: | ||
| (q) The commissioners court of a county with a population of | ||
| less than 200,000 in which a minor league hockey team is or has been | ||
| located and in which a component institution of The University of | ||
| Texas System is located may impose a tax as provided by Subsection | ||
| (a). | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (r) to read as follows: | ||
| (r) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(q) may not exceed two percent of the price | ||
| paid for a room in a hotel. | ||
| SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended | ||
| by adding Section 352.1038 to read as follows: | ||
| Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING | ||
| UNIVERSITIES. The revenue from a tax imposed under this chapter by | ||
| a county authorized to impose the tax under Section 352.002(q) may | ||
| be used only to: | ||
| (1) operate, maintain, and improve a coliseum in the | ||
| county; and | ||
| (2) advertise and conduct solicitations and | ||
| promotional programs to attract visitors to the coliseum. | ||
| SECTION 4. 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, 2013. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 412 passed the Senate on | ||
| March 13, 2013, by the following vote: Yeas 31, Nays 0; and that | ||
| the Senate concurred in House amendment on May 7, 2013, by the | ||
| following vote: Yeas 29, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 412 passed the House, with | ||
| amendment, on May 2, 2013, by the following vote: Yeas 142, | ||
| Nays 5, two present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
