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House Bill 2445 |
House Author: Stucky et al. |
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Effective: 6-15-17 |
Senate Sponsor: Estes |
House Bill 2445 is an omnibus bill relating to the imposition of hotel occupancy taxes by and the collection and use of certain tax revenue in certain municipalities and counties.
House Bill 2445 amends the Local Government Code as it relates to sports and community venues to classify an area or facility for active transportation use and an airport facility located in a municipality on the international border, such as the City of Brownsville, as a venue, to authorize such a municipality to finance a venue project with short-term motor vehicle rental tax revenue, and to exclude the financing of a tourist development area and an airport facility located in a municipality on the international border as authorized uses of hotel occupancy tax revenue.
House Bill 2445 amends the Tax Code to cap the municipal hotel occupancy tax revenue a municipality may spend on an electronic tax administration system at $75,000, provided that amount is less than one percent of the revenue, to prohibit a municipality from using the revenue to conduct an audit, and to revise a municipality's duty and authority to provide reimbursement for expenses of hotel occupancy tax collection and use of an electronic tax administration system.
House Bill 2445 authorizes the cities of Denton, Queen City, Buda, and Brownfield to use municipal hotel occupancy tax revenue for certain purposes under certain conditions, entitles the City of Laredo to rebates of state tax revenue associated with certain hotel and convention center projects to be pledged for hotel and convention center project bonds, and makes the following municipalities eligible to pledge certain hotel occupancy tax revenue for such bonds: Abilene; Midland; Prosper; Lubbock, with certain restrictions; Lewisville; Cedar Hill; Roanoke; Rowlett; League City; Kemah; Sugar Land; Katy; and Port Aransas.
House Bill 2445 authorizes the Cooke County Commissioners Court to impose a county hotel occupancy tax and authorizes Jim Hogg County to use county hotel occupancy tax revenue, with certain limitations, for repairs and improvements to the county airport or reimbursement for repairs and improvements to the airport.