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AN ACT
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relating to the use by certain municipalities of hotel occupancy |
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tax revenue to improve or expand certain airports. |
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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 351.1036 to read as follows: |
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Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY |
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CERTAIN MUNICIPALITIES IN BORDER COUNTIES. (a) This section |
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applies only to a municipality that is the county seat of a county |
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that borders: |
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(1) the United Mexican States; |
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(2) a county described by Section 352.002(a)(7); and |
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(3) a county described by Section 352.002(a)(14). |
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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 municipal hotel |
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occupancy tax revenue to improve or expand an airport: |
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(1) owned by the county in which the municipality is |
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located; |
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(2) located more than 150 miles from the nearest |
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airport in this state with regularly scheduled commercial airline |
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flights; and |
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(3) substantially used for private air service that |
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transports individuals staying at hotels in or near the |
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municipality. |
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(c) A municipality to which this section applies may not use |
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municipal hotel occupancy tax revenue to improve or expand an |
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airport described by Subsection (b): |
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(1) in an amount each fiscal year that exceeds 15 |
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percent of the hotel occupancy tax revenue collected by the |
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municipality during that year; or |
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(2) in a total amount under this section that would |
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exceed the amount of hotel revenue in the municipality that is |
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likely to be reasonably attributable to guests traveling through |
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the airport during the 15-year period beginning on the date the |
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municipality first uses municipal hotel occupancy tax revenue to |
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improve or expand the airport. |
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(d) A municipality to which this section applies may not use |
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municipal hotel occupancy tax revenue to improve or expand an |
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airport described by Subsection (b) after the 10th anniversary of |
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the date the municipality first uses that revenue for that purpose. |
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(e) The governing body of a municipality shall retain |
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sufficient control over revenue described by this section to ensure |
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the revenue is used to benefit the municipality by improving or |
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expanding an airport described by Subsection (b). |
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(f) This section expires December 31, 2032. |
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SECTION 2. 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, 2017. |
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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. 440 passed the Senate on April |
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4, 2017, by the following vote: Yeas 29, Nays 2. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 440 passed the House on May |
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21, 2017, by the following vote: Yeas 107, Nays 32, one present |
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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 |