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House Bill 1315 |
House Author: Aliseda |
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Effective: 6-17-11 |
Senate Sponsor: Zaffirini |
House Bill 1315 amends the Tax Code to authorize a municipality with a population of at least 3,500 but less than 5,500 that is the county seat of a county with a population of less than 50,000 that borders a county with a population of more than 1.6 million and a municipality with a population of at least 2,900 but less than 3,500 that is the county seat of a county with a population of less than 22,000 that is bordered by the Trinity River and includes a state park and a portion of a wildlife management area to use all or any portion of the revenue derived from the municipal hotel occupancy tax for certain specified projects to enhance hotel activity and encourage tourism.
The bill caps the municipal hotel occupancy tax rate at nine percent for a municipality that has a population of more than 95,000 and is in a county that borders Lake Palestine and has a population of more than 200,000 and for a municipality that has a population of at least 80,000 and is partly located in a county that borders Louisiana and has a population of at least 60,000. The bill requires these municipalities to allocate all revenue received from the application of the tax at a rate of more than seven percent for the construction, expansion, maintenance, or operation of convention center facilities.