H.B. No. 1634

	AN ACT
	relating to the imposition, rate, and use of revenue derived from
	certain local hotel occupancy taxes; authorizing the imposition of
	a tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 351.101, Tax Code, is amended by adding
	Subsection (q
	) to read as follows:
	(q)  In addition to the purposes provided by Subsections (a)
	and (e), a municipality with a population of more than 10,000 that
	has a city hall located less than three miles from a space center
	operated by an agency of the federal government and that is wholly
	located in a county with a population of four million or more may
	use revenue from the hotel occupancy tax for the construction,
	improvement, enlarging, equipping, renovating, 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, including a hotel, resort, or convention center
	facility located on land owned by the municipality or a nonprofit
	corporation acting on behalf of the municipality.
	SECTION 2.  Section 352.002, Tax Code, is amended by adding
	Subsection (y) to read as follows:
	(y)  The commissioners court of a county with a population of
	110,000 or more through which the Guadalupe River flows may impose a
	tax as provided by Subsection (a).  The tax imposed under this
	subsection does not apply to a hotel located in a municipality that:
	(1)  has a population of 50,000 or more;
	(2)  is the county seat of a county adjacent to the
	county to which this subsection applies; and
	(3)  imposes a tax under Chapter 351 applicable to the
	hotel.
	SECTION 3.  Section 352.003, Tax Code, is amended by adding
	Subsection (v) to read as follows:
	(v)  The tax rate in a county authorized to impose the tax
	under Section 352.002(y) may not exceed seven percent of the price
	paid for a room in a hotel, except that the tax rate may not exceed
	two percent of the price paid for a room in a hotel if the hotel is
	located in:
	(1)  a municipality that imposes a tax under Chapter
	351 applicable to the hotel; or
	(2)  the extraterritorial jurisdiction of a
	municipality that imposes a tax under Section 351.0025 applicable
	to the hotel.
	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, 2019.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 1634 was passed by the House on May 3,
	2019, by the following vote:  Yeas 114, Nays 26, 2 present, not
	voting; and that the House concurred in Senate amendments to H.B.
	No. 1634 on May 26, 2019, by the following vote:  Yeas 147, Nays 0,
	1 present, not voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 1634 was passed by the Senate, with
	amendments, on May 22, 2019, by the following vote:  Yeas 26, Nays
	5.
	______________________________
	Secretary of the Senate
	APPROVED: __________________
	Date
	__________________
	Governor