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AN ACT
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relating to the use of municipal hotel occupancy tax revenue in |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1066 to read as follows: |
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Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to: |
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(1) a municipality with a population of at least 3,500 |
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but less than 5,500 that is the county seat of a county with a |
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population of less than 50,000 that borders a county with a |
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population of more than 1.6 million; and |
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(2) a municipality with a population of at least 2,900 |
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but less than 3,500 that is the county seat of a county with a |
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population of less than 22,000 that is bordered by the Trinity River |
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and includes a state park and a portion of a wildlife management |
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area. |
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(b) Notwithstanding any other provision of this chapter, a |
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municipality to which this section applies may use all or any |
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portion of the revenue derived from the municipal hotel occupancy |
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tax for: |
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(1) a business recruitment project to substantially |
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enhance hotel activity and encourage tourism; and |
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(2) the construction, enlarging, equipping, |
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improvement, maintenance, repairing, and operation of a |
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recreational facility to substantially enhance hotel activity and |
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encourage tourism. |
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SECTION 2. Section 351.003, Tax Code, is amended by adding |
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Subsections (e) and (f) to read as follows: |
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(e) The rate in a municipality that has a population of more |
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than 95,000 and is in a county that borders Lake Palestine and has a |
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population of more than 200,000 may not exceed nine percent of the |
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price paid for a room. The municipality shall allocate for the |
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construction, expansion, maintenance, or operation of convention |
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center facilities all revenue received by the municipality that is |
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derived from the application of the tax at a rate of more than seven |
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percent of the price paid for a room in a hotel. |
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(f) The rate in a municipality that has a population of at |
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least 80,000 and is partly located in a county that borders the |
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State of Louisiana and has a population of at least 60,000 may not |
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exceed nine percent of the price paid for a room. The municipality |
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shall allocate for the construction, expansion, maintenance, or |
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operation of convention center facilities all revenue received by |
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the municipality that is derived from the application of the tax at |
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a rate of more than seven percent of the price paid for a room in a |
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hotel. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1315 was passed by the House on May 5, |
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2011, by the following vote: Yeas 146, Nays 0, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 1315 on May 24, 2011, by the following vote: Yeas 132, Nays 6, |
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1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1315 was passed by the Senate, with |
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amendments, on May 21, 2011, by the following vote: Yeas 31, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |