By Coleman H.B. No. 2282
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain hotel facilities.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 351.001(2), Tax Code, is amended to read
1-5 as follows:
1-6 (2) "Convention center facilities" or "convention
1-7 center complex" means civic centers, civic center buildings,
1-8 auditoriums, exhibition halls, and coliseums that are owned by the
1-9 municipality or other governmental entity or that are managed in
1-10 whole or part by the municipality, hotels owned by the municipality
1-11 or a nonprofit municipally sponsored local government corporation
1-12 created pursuant to the Texas Transportation Corporation Act
1-13 (Article 1528l, Vernon's Texas Civil Statutes) within 1,000 feet of
1-14 a convention center owned by a municipality with a population of
1-15 1,500,000 or more, or a historic hotel owned by a municipality or a
1-16 nonprofit municipally sponsored local government corporation
1-17 created pursuant to the Texas Transportation Corporation Act
1-18 (Article 1528l, Vernon's Texas Civil Statutes) within one mile of a
1-19 convention center owned by a municipality with a population of
1-20 1,500,000 or more. The term includes parking areas or facilities
1-21 that are for the parking or storage of conveyances and that are
1-22 located at or in the <immediate> vicinity of other convention
1-23 center facilities.
2-1 SECTION 2. Section 352.101(a), Tax Code, is amended to read
2-2 as follows:
2-3 (a) The revenue from a tax imposed under this chapter by a
2-4 county having a population of more than two million may be used
2-5 only for:
2-6 (1) the acquisition of sites for and the construction,
2-7 improvement, enlarging, equipping, repairing, operation, and
2-8 maintenance of public improvements such as civic centers, civic
2-9 center buildings, auditoriums, exhibition halls, coliseums, and
2-10 stadiums, including sports and other facilities that serve the
2-11 purpose of attracting visitors and tourists to the county, and
2-12 parking areas or facilities for the parking or storage of motor
2-13 vehicles or other conveyances, hotels owned by a municipality or a
2-14 nonprofit municipally sponsored local government corporation
2-15 created pursuant to the Texas Transportation Corporation Act
2-16 (Article 1528l, Vernon's Texas Civil Statutes) within 1,000 feet of
2-17 a convention center owned by a municipality with a population of
2-18 1,500,000 or more, or a historic hotel owned by a municipality or a
2-19 nonprofit municipally sponsored local government corporation
2-20 created pursuant to the Texas Transportation Corporation Act
2-21 (Article 1528l, Vernon's Texas Civil Statutes) within one mile
2-22 <located at or in the immediate vicinity> of a <the> convention
2-23 center owned by a municipality with a population of 1,500,000 or
2-24 more <facilities>;
2-25 (2) the furnishing of facilities, personnel, and
3-1 materials for the registration of convention delegates or
3-2 registrants; and
3-3 (3) general promotion and tourist advertising of the
3-4 county and its vicinity and conducting a solicitation program to
3-5 attract conventions and visitors, any of which may be conducted by
3-6 the county or through contracts with persons or organizations
3-7 selected by the county.
3-8 SECTION 3. Section 351.102(a), Tax Code, is amended to read
3-9 as follows:
3-10 (a) Subject to the limitations provided by this subchapter,
3-11 a municipality may pledge the revenue derived from the tax imposed
3-12 under this chapter for the payment of bonds that are issued under
3-13 Section 3, Chapter 63, Acts of the 59th Legislature, Regular
3-14 Session, 1965 (Article 1269j-4.1, Vernon's Texas Civil Statutes),
3-15 for one or more of the purposes provided by Section 351.101 or, in
3-16 the case of a municipality of 1,500,000 or more, for the payment of
3-17 principal of or interest on bonds or other obligations of a
3-18 municipally sponsored local government corporation created pursuant
3-19 to the Texas Transportation Corporation Act (Article 1528l,
3-20 Vernon's Texas Civil Statutes) that were issued to pay the cost of
3-21 the acquisition and construction of a convention center hotel or
3-22 the cost of acquisition, remodeling, or rehabilitation of a
3-23 historic hotel structure; provided, however, such pledge may only
3-24 be that portion of the tax collected at such hotel.
3-25 SECTION 4. Section 2(a), Chapter 63, Acts of the 59th
4-1 Legislature, Regular Session, 1965 (Article 1269j-4.1, Vernon's
4-2 Texas Civil Statutes), is amended to read as follows:
4-3 (a) Any such city is hereby authorized to establish,
4-4 acquire, lease as lessee or lessor, purchase, construct, improve,
4-5 enlarge, equip, repair, operate or maintain (any or all) <public>
4-6 improvements such as civic centers, civic center buildings,
4-7 auditoriums, opera houses, music halls, exhibition halls,
4-8 coliseums, museums, libraries, or other city buildings (either or
4-9 all), <and> golf courses, tennis courts, and other similar
4-10 recreational facilities, hotels owned by a municipality or a
4-11 nonprofit municipally sponsored local government corporation
4-12 created pursuant to the Texas Transportation Corporation Act
4-13 (Article 1528l, Vernon's Texas Civil Statutes) within 1,000 feet of
4-14 a convention center owned by a municipality with a population of
4-15 1,500,000 or more, or a historic hotel owned by a municipality or a
4-16 nonprofit municipally sponsored local government corporation
4-17 created pursuant to the Texas Transportation Corporation Act
4-18 (Article 1528l, Vernon's Texas Civil Statutes) within one mile of a
4-19 convention center owned by a municipality with a population of
4-20 1,500,000 or more, and to establish, acquire, lease as lessee or
4-21 lessor, purchase, construct, improve, enlarge, equip, repair,
4-22 operate or maintain (any or all) structures, parking areas, or
4-23 facilities, located at or in the immediate vicinity of such public
4-24 improvements, to be used in connection with such <public>
4-25 improvements for off-street parking or storage of motor vehicles or
5-1 other conveyances; and provided that any such lease shall be on
5-2 such terms and conditions as said city shall deem appropriate.
5-3 SECTION 5. Section 3(a)(11), Texas Enterprise Zone Act
5-4 (Article 5190.7, Vernon's Texas Civil Statutes), is amended to read
5-5 as follows:
5-6 (11) "Qualified business" means a person, including a
5-7 corporation or other entity, that the department, for purposes of
5-8 state benefits under this Act, and a governing body, for purposes
5-9 of local benefits, certifies to have met the following criteria:
5-10 (A) the person is engaged in or has provided
5-11 substantial commitment to initiate the active conduct of a trade or
5-12 business in the zone; and
5-13 (B) at least 25 percent of the business's new
5-14 employees in the zone are residents of any zone within the
5-15 governing body's or bodies' jurisdiction or economically
5-16 disadvantaged individuals; or
5-17 (C) is a qualified hotel project that is owned
5-18 by a municipality with a population of 1,500,000 or more or a
5-19 nonprofit municipally sponsored local government corporation
5-20 created pursuant to the Texas Transportation Corporation Act
5-21 (Article 1528l, Vernon's Texas Civil Statutes).
5-22 SECTION 6. Section 3(a), Texas Enterprise Zone Act (Article
5-23 5190.7, Vernon's Texas Civil Statutes), is amended by adding
5-24 Subdivisions (14) and (15) to read as follows:
5-25 (14) "Qualified hotel project" means a hotel proposed
6-1 to be constructed by a municipality or a nonprofit municipally
6-2 sponsored local government corporation created pursuant to the
6-3 Texas Transportation Corporation Act (Article 1528l, Vernon's Texas
6-4 Civil Statutes) that is within 1,000 feet of a convention center
6-5 owned by a municipality having a population of 1,500,000 or more or
6-6 a hotel that has been designated as a historic structure and placed
6-7 in the National Register of Historic Places, that is proposed to be
6-8 rehabilitated or remodeled by a municipality or a nonprofit
6-9 municipally sponsored local government corporation created pursuant
6-10 to the Texas Transportation Corporation Act (Article 1528l,
6-11 Vernon's Texas Civil Statutes), and that is within one mile of a
6-12 convention center owned by a municipality with a population of
6-13 1,500,000 or more, including all facilities ancillary thereto such
6-14 as shops and parking facilities.
6-15 A qualified hotel project shall be deemed to have met the
6-16 employment, income, and other criteria of a qualified business and
6-17 an enterprise project, and the enterprise zone in which the
6-18 qualified hotel project is located shall be deemed to have met all
6-19 qualifications of this Act to permit the department to designate
6-20 the qualified hotel project as an enterprise project.
6-21 (15) "Eligible taxable proceeds" means taxable
6-22 proceeds generated, paid, or collected by a qualified hotel project
6-23 or a business at a qualified hotel project, including hotel
6-24 occupancy taxes, ad valorem taxes, sales and use taxes, and mixed
6-25 beverage taxes.
7-1 SECTION 7. Section 13, Texas Enterprise Zone Act (Article
7-2 5190.7, Vernon's Texas Civil Statutes), is amended to read as
7-3 follows:
7-4 Sec. 13. REDUCTION OR ELIMINATION OF FEES AND TAXES.
7-5 (a) To promote the public health, safety, or welfare, the
7-6 governing body of a municipality or county may establish a program
7-7 by which it reduces or eliminates any fees or taxes, other than
7-8 sales and use or property taxes, that it imposes on a qualified
7-9 business or qualified employee. The governing body of a
7-10 municipality or county may not reduce or eliminate local sales and
7-11 use taxes except to the extent it grants a rebate or refund or
7-12 provides a payment under this section or Section 12 of this Act.
7-13 (b) A municipality, county, political subdivision, or other
7-14 governmental body may enter into an agreement to rebate, refund, or
7-15 pay eligible taxable proceeds to the owner of the qualified hotel
7-16 project at which such eligible taxable proceeds were generated or
7-17 collected. A municipality with a population of 1,500,000 or more
7-18 may enter into an agreement to guarantee from hotel occupancy taxes
7-19 the bonds or other obligations of a municipally sponsored local
7-20 government corporation created pursuant to the Texas Transportation
7-21 Corporation Act (Article 1528l, Vernon's Texas Civil Statutes) that
7-22 were issued or incurred to pay the cost of constructing,
7-23 remodeling, or rehabilitating a qualified hotel project. Any
7-24 agreement must be in writing, contain an expiration date, and
7-25 require the beneficiary to provide documentation necessary to
8-1 support a claim. The municipality, county, political subdivision,
8-2 or other governmental body that enters into any such agreement
8-3 shall make the rebate, refund, or payment directly to the
8-4 beneficiary set out in the agreement.
8-5 SECTION 8. The Texas Enterprise Zone Act (Article 5190.7,
8-6 Vernon's Texas Civil Statutes) is amended by adding Section 10A to
8-7 read as follows:
8-8 Sec. 10A. DESIGNATION OF QUALIFIED HOTEL PROJECT AS
8-9 ENTERPRISE PROJECT. A qualified hotel project may be designated by
8-10 the department as an enterprise project prior to or after August
8-11 31, 1993. New permanent jobs created by the qualified hotel
8-12 project shall not be considered in determining the number of
8-13 enterprise projects that the department may approve pursuant to the
8-14 other provisions of this Act.
8-15 SECTION 9. Section 151.429(e), Tax Code, is amended to read
8-16 as follows:
8-17 (e) In this section, "enterprise project," "enterprise
8-18 zone," "qualified hotel project," "new permanent job," and
8-19 "qualified employee" have the meanings assigned to those terms by
8-20 Section 3, Texas Enterprise Zone Act (Article 5190.7, Vernon's
8-21 Texas Civil Statutes).
8-22 SECTION 10. Section 151.429, Tax Code, is amended by adding
8-23 Subsection (h) to read as follows:
8-24 (h) Notwithstanding the other provisions of this section,
8-25 the owner of a qualified hotel project shall receive a rebate,
9-1 refund, or payment of 100 percent of the sales and use taxes paid
9-2 or collected by the qualified hotel project or businesses located
9-3 in the qualified hotel project pursuant to this chapter and 100
9-4 percent of the hotel occupancy taxes paid by persons for the use or
9-5 possession of or for the right to the use or possession of a room
9-6 or space at the qualified hotel project pursuant to the provisions
9-7 of Chapter 156 during the first seven years after such qualified
9-8 hotel project is open for initial occupancy.
9-9 SECTION 11. The importance of this legislation and the
9-10 crowded condition of the calendars in both houses create an
9-11 emergency and an imperative public necessity that the
9-12 constitutional rule requiring bills to be read on three several
9-13 days in each house be suspended, and this rule is hereby suspended,
9-14 and that this Act take effect and be in force from and after its
9-15 passage, and it is so enacted.