| |
| |
| |
|
|
AN ACT
|
|
|
relating to the use of municipal hotel occupancy tax revenue to |
|
|
construct, enhance, upgrade, and maintain arenas, sports |
|
|
facilities, and fields in certain municipalities. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 351.101(a), Tax Code, as amended by |
|
|
Chapters 541 (S.B. 551) and 546 (S.B. 585), Acts of the 83rd |
|
|
Legislature, Regular Session, 2013, is reenacted and 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; |
|
|
(vii) has a population of at least 25,000 |
|
|
but not more than 26,000 and is located in a county that has a |
|
|
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;] |
|
|
(viii) is located in a county that has a |
|
|
population of not more than 300,000 and in which a component |
|
|
university of the University of Houston System is located; 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 |
|
|
(11) [(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. Section 351.1066, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN |
|
|
MUNICIPALITIES. (a) This section applies only to: |
|
|
(1) a municipality with a population of at least 3,500 |
|
|
but less than 5,500 that is the county seat of a county with a |
|
|
population of less than 50,000 that borders a county with a |
|
|
population of more than 1.6 million; [and] |
|
|
(2) a municipality with a population of at least 2,900 |
|
|
but less than 3,500 that is the county seat of a county with a |
|
|
population of less than 22,000 that is bordered by the Trinity River |
|
|
and includes a state park and a portion of a wildlife management |
|
|
area; |
|
|
(3) a municipality with a population of at least 7,500 |
|
|
that is located in a county that borders the Pecos River and that |
|
|
has a population of not more than 15,000; |
|
|
(4) a municipality with a population of not more than |
|
|
5,000 that is located in a county through which the Frio River flows |
|
|
and an interstate highway crosses, and that has a population of at |
|
|
least 15,000; and |
|
|
(5) a municipality with a population of not less than |
|
|
7,500 that is located in a county with a population of not less than |
|
|
40,000 but less than 250,000 that is adjacent to a county with a |
|
|
population of less than 750. |
|
|
(b) Notwithstanding any other provision of this chapter, a |
|
|
municipality to which this section applies may use all or any |
|
|
portion of the revenue derived from the municipal hotel occupancy |
|
|
tax for: |
|
|
(1) [a business recruitment project to substantially
|
|
|
enhance hotel activity and encourage tourism; and
|
|
|
[(2)] the construction, enlarging, equipping, |
|
|
improvement, maintenance, repairing, and operation of a |
|
|
recreational facility to substantially enhance hotel activity and |
|
|
encourage tourism; and |
|
|
(2) the construction, enlarging, equipping, |
|
|
improvement, maintenance, repairing, and operation of an arena used |
|
|
for rodeos, livestock shows, and agricultural expositions to |
|
|
substantially enhance hotel activity and encourage tourism. |
|
|
(c) A municipality to which this section applies may not use |
|
|
municipal hotel tax revenue to construct or expand a facility |
|
|
described by Subsection (b) in an amount that would exceed the |
|
|
amount of hotel revenue in the area that is likely to be reasonably |
|
|
attributable to events held at that facility during the 15-year |
|
|
period beginning on the date the construction or expansion is |
|
|
completed. |
|
|
(d) An independent analyst or consultant hired by the |
|
|
municipality must make the projection required by Subsection (c). |
|
|
(e) A municipality that uses municipal hotel occupancy tax |
|
|
revenue under this section shall annually prepare a report that |
|
|
describes: |
|
|
(1) the events held during the preceding year at each |
|
|
facility that received municipal hotel occupancy tax revenue from |
|
|
the municipality during that year; and |
|
|
(2) the number of hotel room nights, hotel revenue, |
|
|
and municipal hotel occupancy tax revenue attributable to those |
|
|
events. |
|
|
SECTION 3. To the extent of any conflict, this Act prevails |
|
|
over another Act of the 84th Legislature, Regular Session, 2015, |
|
|
relating to nonsubstantive additions to and corrections in enacted |
|
|
codes. |
|
|
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, 2015. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 3772 was passed by the House on May |
|
|
12, 2015, by the following vote: Yeas 135, Nays 9, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 3772 was passed by the Senate on May |
|
|
26, 2015, by the following vote: Yeas 31, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |