| |
| |
| |
|
|
AN ACT
|
|
|
relating to the imposition and use of a hotel occupancy tax by |
|
|
certain municipalities and counties. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Sections 351.1068(b) and (c), Tax Code, are |
|
|
amended to read as follows: |
|
|
(b) A municipality to which this section applies may use |
|
|
revenue derived from the municipal hotel occupancy tax to |
|
|
construct, maintain, or expand a sporting-related facility, a [or] |
|
|
sporting-related field, or related infrastructure as defined by |
|
|
Section 334.001, Local Government Code, that is located within |
|
|
2,500 feet of the facility or field and is directly related to the |
|
|
facility or field, provided that: |
|
|
(1) the facility, field, or infrastructure is located |
|
|
on property owned by the municipality; and |
|
|
(2) [, provided] the municipality's 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, games, or events. |
|
|
(c) A municipality to which this section applies that uses |
|
|
revenue derived from the municipal hotel occupancy tax for a |
|
|
purpose described by Subsection (b): |
|
|
(1) shall determine the amount of municipal hotel |
|
|
occupancy tax revenue generated for the municipality by hotel |
|
|
activity attributable to the [sports tournaments, games, and events
|
|
|
held on the] newly constructed, enhanced, or upgraded facilities, |
|
|
[or] fields, or related infrastructure for 10 years after the date |
|
|
the original construction, enhancements, or upgrades of the first |
|
|
of the facilities or fields are completed; and |
|
|
(2) may not spend municipal hotel occupancy tax |
|
|
revenue for the construction, enhancement, or upgrading of the |
|
|
facilities, [or] fields, or related infrastructure in a total |
|
|
amount that exceeds the amount of area hotel revenue attributable |
|
|
to the construction, enhancements, or upgrades as determined under |
|
|
Subdivision (1). |
|
|
SECTION 2. Section 352.002, Tax Code, is amended by adding |
|
|
Subsection (s) to read as follows: |
|
|
(s) The commissioners court of a county with a population of |
|
|
less than 17,000 that borders the Red River and in which at least |
|
|
two United States highways cross into Oklahoma may impose a tax as |
|
|
provided by Subsection (a). |
|
|
SECTION 3. Section 352.003, Tax Code, is amended by adding |
|
|
Subsection (x) to read as follows: |
|
|
(x) The tax rate in a county authorized to impose the tax |
|
|
under Section 352.002(s) may not exceed two percent of the price |
|
|
paid for a room in a hotel. |
|
|
SECTION 4. This Act takes effect September 1, 2019. |
|
|
|
|
|
|
| |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
|
|
I hereby certify that S.B. No. 2137 passed the Senate on |
|
|
April 10, 2019, by the following vote: Yeas 29, Nays 1; and that |
|
|
the Senate concurred in House amendment on May 21, 2019, by the |
|
|
following vote: Yeas 29, Nays 2. |
|
|
|
| |
| |
______________________________ |
| |
Secretary of the Senate |
| |
|
|
I hereby certify that S.B. No. 2137 passed the House, with |
|
|
amendment, on May 16, 2019, by the following vote: Yeas 103, |
|
|
Nays 31, two present not voting. |
|
|
|
| |
| |
______________________________ |
| |
Chief Clerk of the House |
| |
|
|
|
| |
|
|
Approved: |
|
|
|
|
|
______________________________ |
|
|
Date |
|
|
|
|
|
|
|
|
______________________________ |
|
|
Governor |