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AN ACT
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relating to the construction, remodeling, or rehabilitation of |
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certain hotel projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subdivision (8), Section 2303.003, Government |
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Code, is amended to read as follows: |
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(8) "Qualified hotel project" means: |
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(A) a hotel proposed to be constructed by a |
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municipality or a nonprofit municipally sponsored local government |
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corporation created under the Texas Transportation Corporation |
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Act, Chapter 431, Transportation Code, that is within 1,000 feet of |
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a convention center owned by a municipality having a population of |
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1,500,000 or more, including shops, parking facilities, and any |
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other facilities ancillary to the hotel; and |
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(B) a hotel proposed to be constructed, |
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remodeled, or rehabilitated by a municipality or a nonprofit |
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municipally sponsored local government corporation created under |
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the Texas Transportation Corporation Act, Chapter 431, |
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Transportation Code, that is within 3,000 feet of the property line |
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of a convention center owned by a municipality having a population |
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of more than 500,000 and that borders the United Mexican States. |
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SECTION 2. Subsection (b), Section 2303.5055, Government |
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Code, is amended to read as follows: |
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(b) A municipality with a population of 1,500,000 or more or |
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a municipality having a population of more than 500,000 and that |
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borders the United Mexican States may agree to guarantee from hotel |
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occupancy taxes the bonds or other obligations of a municipally |
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sponsored local government corporation created under the Texas |
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Transportation Corporation Act, Chapter 431, Transportation Code, |
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[(Article 1528l, Vernon's Texas Civil Statutes)] that were issued |
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or incurred to pay the cost of construction, remodeling, or |
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rehabilitation of a qualified hotel project. |
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SECTION 3. Subsection (h), Section 151.429, Tax Code, is |
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amended to read as follows: |
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(h) This subsection does not apply to a qualified hotel |
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project described by Section 2303.003(8)(B), Government Code. |
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Notwithstanding the other provisions of this section, the owner of |
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a qualified hotel project shall receive a rebate, refund, or |
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payment of 100 percent of the sales and use taxes paid or collected |
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by the qualified hotel project or businesses located in the |
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qualified hotel project pursuant to this chapter and 100 percent of |
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the hotel occupancy taxes paid by persons for the use or possession |
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of or for the right to the use or possession of a room or space at |
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the qualified hotel project pursuant to the provisions of Chapter |
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156 during the first 10 years after such qualified hotel project is |
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open for initial occupancy. The comptroller shall deposit the |
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taxes in trust in a separate suspense account of the qualified hotel |
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project. A suspense account is outside the state treasury, and the |
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comptroller may make a rebate, refund, or payment authorized by |
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this section without the necessity of an appropriation. The |
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comptroller shall rebate, refund, or pay to each qualified hotel |
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project eligible taxable proceeds to which the project is entitled |
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under this section at least monthly. |
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SECTION 4. Subdivision (2), Section 351.001, Tax Code, is |
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amended to read as follows: |
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(2) "Convention center facilities" or "convention |
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center complex" means facilities that are primarily used to host |
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conventions and meetings. The term means civic centers, civic |
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center buildings, auditoriums, exhibition halls, and coliseums |
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that are owned by the municipality or other governmental entity or |
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that are managed in whole or part by the municipality. In a |
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municipality with a population of 1.5 million or more, "convention |
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center facilities" or "convention center complex" means civic |
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centers, civic center buildings, auditoriums, exhibition halls, |
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and coliseums that are owned by the municipality or other |
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governmental entity or that are managed in part by the |
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municipality, hotels owned by the municipality or a nonprofit |
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municipally sponsored local government corporation created under |
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Chapter 431, Transportation Code, within 1,000 feet of a convention |
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center owned by the municipality, or a historic hotel owned by the |
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municipality or a nonprofit municipally sponsored local government |
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corporation created under Chapter 431, Transportation Code, within |
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one mile of a convention center owned by the municipality. The term |
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includes parking areas or facilities that are for the parking or |
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storage of conveyances and that are located at or in the vicinity of |
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other convention center facilities. The term also includes a hotel |
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owned by or located on land that is owned by an eligible central |
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municipality or by a nonprofit corporation acting on behalf of an |
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eligible central municipality and that is located within 1,000 feet |
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of a convention center facility owned by the municipality. The term |
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also includes a hotel proposed to be constructed, remodeled, or |
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rehabilitated by a municipality or a nonprofit municipally |
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sponsored local government corporation created under Chapter 431, |
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Transportation Code, that is within 3,000 feet of the property line |
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of a convention center owned by a municipality having a population |
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of more than 500,000 and that borders the United Mexican States. |
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SECTION 5. Subsection (a), Section 351.102, Tax Code, is |
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amended to read as follows: |
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(a) Subject to the limitations provided by this subchapter, |
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a municipality may pledge the revenue derived from the tax imposed |
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under this chapter for the payment of bonds that are issued under |
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Section 1504.002(a), Government Code, for one or more of the |
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purposes provided by Section 351.101 or, in the case of a |
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municipality of 1,500,000 or more or a municipality having a |
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population of more than 500,000 and that borders the United Mexican |
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States, for the payment of principal of or interest on bonds or |
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other obligations of a municipally sponsored local government |
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corporation created under Chapter 431, Transportation Code, that |
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were issued to pay the cost of the acquisition and construction of a |
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convention center hotel or the cost of acquisition, remodeling, or |
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rehabilitation of a historic hotel structure; provided, however, |
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such pledge may only be that portion of the tax collected at such |
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hotel. |
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SECTION 6. 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, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1719 passed the Senate on |
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April 29, 2013, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1719 passed the House on |
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May 17, 2013, by the following vote: Yeas 138, Nays 3, three |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |