H.B. No. 1717

	AN ACT
	relating to the use of municipal hotel occupancy taxes by certain
	municipalities for ecological and space exploration-related
	tourism.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
	by adding Section 351.1054 to read as follows:
	Sec. 351.1054.  ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM
	AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES.
	(a)  In this section, "spacecraft" and "spaceport" have the
	meanings assigned by Section 507.001, Local Government Code.
	(b)  Notwithstanding any other provision of this chapter, an
	eligible barrier island coastal municipality may use revenue from
	the municipal hotel occupancy tax for:
	(1)  promotional and event expenses for an ecological
	tourism event, including an event for which the primary attraction
	is traveling to an area of natural or ecological interest for the
	purpose of observing and learning about wildlife and the area's
	natural environment, if:
	(A)  a majority of the event's participants are
	tourists; and
	(B)  the event substantially increases economic
	activity at hotels and motels within or in the vicinity of the
	municipality; and
	(2)  expenses directly related to:
	(A)  the acquisition of sites to observe
	spacecraft and spaceport activities; and
	(B)  the construction, improvement, enlarging,
	equipping, repairing, operation, and maintenance of facilities
	utilized by hotel guests to observe and learn about spacecraft and
	spaceport operations.
	(c)  A municipality may use for the purposes provided by
	Subsections (b)(1) and (2) not more than the greater of:
	(1)  15 percent of the hotel occupancy tax revenue
	collected by the municipality; or
	(2)  the amount of tax received by the municipality at
	the rate of one percent of the cost of a room.
	SECTION 2.  Section 351.1055(d), Tax Code, is amended to
	read as follows:
	(d)  Notwithstanding any other provision of this chapter and
	except as provided by Subsection (e), an eligible barrier island
	coastal municipality shall use at least the amount of revenue
	derived from the application of the tax at a rate of seven percent
	of the cost of a room for the purposes authorized under Sections
	351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an
	eligible barrier island coastal municipality uses hotel occupancy
	tax revenue for a purpose described by Section 351.1054(b)(2), the
	municipality may not reduce the amount of revenue that is used for
	purposes described by Section 351.101(a)(3) to an amount that is
	less than the average amount of revenue used by the municipality for
	purposes described by Section 351.101(a)(3) during the 36-month
	period that precedes the municipality's first use of revenue for a
	purpose described by Section 351.1054(b)(2).
	SECTION 3.  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. 1717 was passed by the House on April
	23, 2015, by the following vote:  Yeas 137, Nays 2, 2 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 1717 was passed by the Senate on May
	23, 2015, by the following vote:  Yeas 30, Nays 1.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor