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  H.B. No. 1908
 
 
 
 
AN ACT
  relating to sports and community venue projects.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 334.001(4), Local Government Code, is
  amended to read as follows:
               (4)  "Venue" means:
                     (A)  an arena, coliseum, stadium, or other type of
  area or facility:
                           (i)  that is used or is planned for use for
  one or more professional or amateur sports events, community
  events, or other sports events, including rodeos, livestock shows,
  agricultural expositions, promotional events, and other civic or
  charitable events; and
                           (ii)  for which a fee for admission to the
  events is charged or is planned to be charged;
                     (B)  a convention center, convention center
  facility as defined by Section 351.001(2) or 352.001(2), Tax Code,
  or related improvement such as a [convention center, civic center,
  civic center building,] civic center hotel, [auditorium,] theater,
  opera house, music hall, [exhibition hall,] rehearsal hall, park,
  zoological park, museum, aquarium, or plaza located in the vicinity
  of a convention center or facility owned by a municipality or a
  county;
                     (C)  a tourist development area along an inland
  waterway;
                     (D)  a municipal parks and recreation system, or
  improvements or additions to a parks and recreation system, or an
  area or facility that is part of a municipal parks and recreation
  system;
                     (E)  a project authorized by Section 4A or 4B,
  Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas
  Civil Statutes), as that Act existed on September 1, 1997; and
                     (F)  a watershed protection and preservation
  project; a recharge, recharge area, or recharge feature protection
  project; a conservation easement; or an open-space preservation
  program intended to protect water.
         SECTION 2.  Section 334.024, Local Government Code, is
  amended by adding Subsection (d-1) to read as follows:
         (d-1)  If the proposition is authorizing the imposition of a
  hotel occupancy tax under Subchapter H, the ballot must include the
  following language: "If approved, the maximum hotel occupancy tax
  rate imposed from all sources in ______ (insert name of
  municipality or county) would be ______ (insert the maximum
  combined hotel occupancy tax rate that would be imposed from all
  sources at any location in the municipality or county, as
  applicable, if the rate proposed in the ballot proposition is
  adopted) of the price paid for a room in a hotel."
         SECTION 3.  Section 334.254, Local Government Code, is
  amended to read as follows:
         Sec. 334.254.  TAX RATE. (a) Except as provided by
  Subsections [Subsection] (c) and (d), the tax authorized by this
  subchapter may be imposed by a municipality or county at any rate
  not to exceed two percent of the price paid for a room in a hotel.
         (b)  The ballot proposition at the election held to adopt the
  tax must specify:
               (1)  the maximum rate of the tax to be adopted; and
               (2)  the maximum combined hotel occupancy tax rate that
  would be imposed from all sources at any location in the
  municipality or county, as applicable, if the rate proposed in the
  ballot proposition is adopted.
         (c)  Except as provided by Subsection (d), a [A] county with
  a population of more than two million that is adjacent to a county
  with a population of more than one million may impose the tax
  authorized by this subchapter at any rate not to exceed three
  percent of the price paid for a room in a hotel.
         (d)  A municipality or county may not propose a hotel
  occupancy tax rate that would cause the combined hotel occupancy
  tax rate imposed from all sources at any location in the
  municipality or county, as applicable, to exceed 17 percent of the
  price paid for a room in a hotel.  The following are not included in
  calculating the combined tax rate under this subsection:
               (1)  an assessment for an improvement project described
  by Section 372.0035;
               (2)  an assessment authorized by Chapter 375; or
               (3)  a fee collected by a hotel to recover the cost of
  an assessment described by Subdivision (1) or (2).
         SECTION 4.  Section 334.255(b), Local Government Code, is
  amended to read as follows:
         (b)  The ballot for an election to increase the rate of the
  tax shall be printed to permit voting for or against the
  proposition: "The increase of the hotel occupancy tax for the
  purpose of financing __________ (insert description of venue
  project) to a maximum rate of ___________ percent (insert new
  maximum applicable rate). If approved, the maximum hotel occupancy
  tax rate imposed from all sources in ______ (insert name of
  municipality or county) would be _________ (insert the maximum
  combined hotel occupancy tax rate that would be imposed from all
  sources at any location in the municipality or county, as
  applicable, if the rate proposed in the ballot proposition is
  adopted) of the price paid for a room in a hotel."
         SECTION 5.  Section 335.054, Local Government Code, is
  amended by adding Subsection (d-1) to read as follows:
         (d-1)  If the proposition is authorizing the imposition of a
  hotel occupancy tax, the ballot must include the following
  language: "If approved, the maximum hotel occupancy tax rate
  imposed from all sources in _____ (insert name of district) would be
  ______ (insert the maximum combined hotel occupancy tax rate that
  would be imposed from all sources at any location in the district if
  the rate proposed in the ballot proposition is adopted) of the price
  paid for a room in a hotel."
         SECTION 6.  (a) The change in law made by this Act to Section
  334.001, Local Government Code, applies only to a venue project
  authorized on or after the effective date of this Act. A venue
  project authorized before the effective date of this Act is
  governed by the law in effect when the venue project was authorized,
  and the former law is continued in effect for that purpose.
         (b)  The changes in law made by this Act to Sections 334.024,
  334.254(b), 334.255, and 335.054, Local Government Code, apply only
  to an election held on or after the effective date of this Act. An
  election held before the effective date of this Act is governed by
  the law in effect when the election was held, and the former law is
  continued in effect for that purpose.
         (c)  Section 334.254(d), Local Government Code, as added by
  this Act, does not apply to a hotel occupancy tax proposed and
  authorized by an election held before the effective date of this
  Act. A hotel occupancy tax proposed and authorized by an election
  held before the effective date of this Act is governed by the law in
  effect when the election was held, and the former law is continued
  in effect for that purpose.
         SECTION 7.  This Act takes effect September 1, 2013.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1908 was passed by the House on May 7,
  2013, by the following vote:  Yeas 135, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1908 was passed by the Senate on May
  22, 2013, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor