Bill Text: TX SB551 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: Relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade sports facilities in certain municipalities.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2013-06-14 - Effective immediately [SB551 Detail]
Download: Texas-2013-SB551-Enrolled.html
| S.B. No. 551 | ||
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| relating to the use of municipal hotel occupancy tax revenue to | ||
| enhance and upgrade sports facilities in certain municipalities. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subsection (a), Section 351.101, Tax Code, is | ||
| amended to read as follows: | ||
| (a) Revenue from the municipal hotel occupancy tax may be | ||
| used only to promote tourism and the convention and hotel industry, | ||
| and that use is limited to the following: | ||
| (1) the acquisition of sites for and the construction, | ||
| improvement, enlarging, equipping, repairing, operation, and | ||
| maintenance of convention center facilities or visitor information | ||
| centers, or both; | ||
| (2) the furnishing of facilities, personnel, and | ||
| materials for the registration of convention delegates or | ||
| registrants; | ||
| (3) advertising and conducting solicitations and | ||
| promotional programs to attract tourists and convention delegates | ||
| or registrants to the municipality or its vicinity; | ||
| (4) the encouragement, promotion, improvement, and | ||
| application of the arts, including instrumental and vocal music, | ||
| dance, drama, folk art, creative writing, architecture, design and | ||
| allied fields, painting, sculpture, photography, graphic and craft | ||
| arts, motion pictures, radio, television, tape and sound recording, | ||
| and other arts related to the presentation, performance, execution, | ||
| and exhibition of these major art forms; | ||
| (5) historical restoration and preservation projects | ||
| or activities or advertising and conducting solicitations and | ||
| promotional programs to encourage tourists and convention | ||
| delegates to visit preserved historic sites or museums: | ||
| (A) at or in the immediate vicinity of convention | ||
| center facilities or visitor information centers; or | ||
| (B) located elsewhere in the municipality or its | ||
| vicinity that would be frequented by tourists and convention | ||
| delegates; | ||
| (6) for a municipality located in a county with a | ||
| population of one million or less, expenses, including promotion | ||
| expenses, directly related to a sporting event in which the | ||
| majority of participants are tourists who substantially increase | ||
| economic activity at hotels and motels within the municipality or | ||
| its vicinity; | ||
| (7) subject to Section 351.1076, the promotion of | ||
| tourism by the enhancement and upgrading of existing sports | ||
| facilities or fields, including facilities or fields for baseball, | ||
| softball, soccer, and flag football, if: | ||
| (A) the municipality owns the facilities or | ||
| fields; | ||
| (B) the municipality: | ||
| (i) has a population of 80,000 or more and | ||
| is located in a county that has a population of 350,000 or less; | ||
| (ii) has a population of at least 75,000 but | ||
| not more than 95,000 and is located in a county that has a | ||
| population of less than 200,000 but more than 160,000; | ||
| (iii) has a population of at least 36,000 | ||
| but not more than 39,000 and is located in a county that has a | ||
| population of 100,000 or less that is not adjacent to a county with | ||
| a population of more than two million; | ||
| (iv) has a population of at least 13,000 but | ||
| less than 39,000 and is located in a county that has a population of | ||
| at least 200,000; | ||
| (v) has a population of at least 70,000 but | ||
| less than 90,000 and no part of which is located in a county with a | ||
| population greater than 150,000; | ||
| (vi) is located in a county that: | ||
| (a) is adjacent to the Texas-Mexico | ||
| border; | ||
| (b) has a population of at least | ||
| 500,000; and | ||
| (c) does not have a municipality with | ||
| a population greater than 500,000; [ |
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| (vii) has a population of at least 25,000 | ||
| but not more than [ |
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| population of 90,000 or less; or | ||
| (viii) has a population of at least 7,500 | ||
| and is located in a county that borders the Pecos River and that has | ||
| a population of not more than 15,000; and | ||
| (C) the sports facilities and fields have been | ||
| used, in the preceding calendar year, a combined total of more than | ||
| 10 times for district, state, regional, or national sports | ||
| tournaments; | ||
| (8) for a municipality with a population of at least | ||
| 70,000 but less than 90,000, no part of which is located in a county | ||
| with a population greater than 150,000, the construction, | ||
| improvement, enlarging, equipping, repairing, operation, and | ||
| maintenance of a coliseum or multiuse facility; | ||
| (9) signage directing the public to sights and | ||
| attractions that are visited frequently by hotel guests in the | ||
| municipality; | ||
| (10) the construction of a recreational venue in the | ||
| immediate vicinity of area hotels, if: | ||
| (A) the municipality: | ||
| (i) is a general-law municipality; | ||
| (ii) has a population of not more than 900; | ||
| and | ||
| (iii) does not impose an ad valorem tax; | ||
| (B) not more than $100,000 of municipal hotel | ||
| occupancy tax revenue is used for the construction of the | ||
| recreational venue; | ||
| (C) a majority of the hotels in the municipality | ||
| request the municipality to construct the recreational venue; | ||
| (D) the recreational venue will be used primarily | ||
| by hotel guests; and | ||
| (E) the municipality will pay for maintenance of | ||
| the recreational venue from the municipality's general fund; | ||
| (11) the construction, improvement, enlarging, | ||
| equipping, repairing, operation, and maintenance of a coliseum or | ||
| multiuse facility, if the municipality: | ||
| (A) has a population of at least 90,000 but less | ||
| than 120,000; and | ||
| (B) is located in two counties, at least one of | ||
| which contains the headwaters of the San Gabriel River; and | ||
| (12) for a municipality with a population of more than | ||
| 175,000 but less than 225,000 that is located in two counties, each | ||
| of which has a population of less than 200,000, the construction, | ||
| improvement, enlarging, equipping, repairing, operation, and | ||
| maintenance of a coliseum or multiuse facility and related | ||
| infrastructure or a venue, as defined by Section 334.001(4), Local | ||
| Government Code, that is related to the promotion of tourism. | ||
| 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, 2013. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 551 passed the Senate on | ||
| March 27, 2013, by the following vote: Yeas 30, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 551 passed the House on | ||
| May 20, 2013, by the following vote: Yeas 138, Nays 9, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
