Bill Text: TX SB440 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Enrolled - Dead) 2017-05-29 - Effective immediately [SB440 Detail]
Download: Texas-2017-SB440-Introduced.html
Bill Title: Relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Enrolled - Dead) 2017-05-29 - Effective immediately [SB440 Detail]
Download: Texas-2017-SB440-Introduced.html
| 85R3111 BEF-D | ||
| By: Rodríguez | S.B. No. 440 | |
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| relating to the use by certain municipalities of hotel occupancy | ||
| tax revenue to improve or expand certain airports. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.1036 to read as follows: | ||
| Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY | ||
| CERTAIN MUNICIPALITIES IN BORDER COUNTIES. (a) This section applies | ||
| only to a municipality that is the county seat of a county that | ||
| borders: | ||
| (1) the United Mexican States; | ||
| (2) a county described by Section 352.002(a)(7); and | ||
| (3) a county described by Section 352.002(a)(14). | ||
| (b) Notwithstanding any other provision of this chapter, a | ||
| municipality to which this section applies may use municipal hotel | ||
| occupancy tax revenue to improve or expand an airport: | ||
| (1) owned by the county in which the municipality is | ||
| located; | ||
| (2) located more than 150 miles from the nearest | ||
| airport in this state with regularly scheduled commercial airline | ||
| flights; and | ||
| (3) substantially used for private air service that | ||
| transports individuals staying at hotels in or near the | ||
| municipality. | ||
| (c) A municipality to which this section applies may not use | ||
| municipal hotel occupancy tax revenue to improve or expand an | ||
| airport described by Subsection (b): | ||
| (1) in an amount each fiscal year that exceeds 15 | ||
| percent of the hotel occupancy tax revenue collected by the | ||
| municipality during that year; or | ||
| (2) in a total amount under this section that would | ||
| exceed the amount of hotel revenue in the municipality that is | ||
| likely to be reasonably attributable to guests traveling through | ||
| the airport during the 15-year period beginning on the date the | ||
| municipality first uses municipal hotel occupancy tax revenue to | ||
| improve or expand the airport. | ||
| (d) A municipality to which this section applies may not use | ||
| municipal hotel occupancy tax revenue to improve or expand an | ||
| airport described by Subsection (b) after the 10th anniversary of | ||
| the date the municipality first uses that revenue for that purpose. | ||
| (e) The governing body of a municipality shall, before using | ||
| municipal hotel occupancy tax revenue as provided by this section, | ||
| enter into a memorandum of understanding with the county that owns | ||
| the airport granting the municipality adequate control to ensure | ||
| the municipality receives a sufficient public benefit from the | ||
| revenue used. | ||
| (f) This section expires December 31, 2032. | ||
| 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, 2017. | ||
