By Lewis of Tarrant H.B. No. 2082
76R8187 DAK-F
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 151.429, Tax Code, is amended by amending
1-5 Subsection (h) and adding Subsection (i) to read as follows:
1-6 (h) Notwithstanding Subsections (a) through (g) [the other
1-7 provisions of this section], the owner of a qualified hotel project
1-8 shall receive a rebate, refund, or payment of 100 percent of the
1-9 sales and use taxes paid or collected by the qualified hotel
1-10 project or businesses located in the qualified hotel project
1-11 pursuant to this chapter and 100 percent of the hotel occupancy
1-12 taxes paid by persons for the use or possession of or for the right
1-13 to the use or possession of a room or space at the qualified hotel
1-14 project pursuant to the provisions of Chapter 156 during the first
1-15 10 years after such qualified hotel project is open for initial
1-16 occupancy. The rebate, refund, or payment of sales and use taxes
1-17 does not apply to a qualified hotel project described under
1-18 Subsection (i).
1-19 (i) After January 1, 1999, a qualified hotel project may be
1-20 constructed in each eligible central municipality, as defined by
1-21 Section 351.001. This subsection does not apply to a municipality
1-22 with a population of 1,500,000 or more.
1-23 SECTION 2. Section 351.001(2), Tax Code, is amended to read
1-24 as follows:
2-1 (2) "Convention center facilities" or "convention
2-2 center complex" means civic centers, civic center buildings,
2-3 auditoriums, exhibition halls, and coliseums that are owned by the
2-4 municipality or other governmental entity or that are managed in
2-5 whole or part by the municipality, hotels owned by the municipality
2-6 or a nonprofit municipally sponsored local government corporation
2-7 created under Chapter 431, Transportation Code, within 1,000 feet
2-8 of a convention center owned by a municipality with a population of
2-9 1,500,000 or more, or a historic hotel owned by a municipality or a
2-10 nonprofit municipally sponsored local government corporation
2-11 created under Chapter 431, Transportation Code, within one mile of
2-12 a convention center owned by a municipality with a population of
2-13 1,500,000 or more. The term includes parking areas or facilities
2-14 that are for the parking or storage of conveyances and that are
2-15 located at or in the vicinity of other convention center
2-16 facilities. The term also includes a hotel owned by or located on
2-17 land that is owned by an eligible central municipality or by a
2-18 nonprofit corporation acting on behalf of an eligible central
2-19 municipality and is located within 1,000 feet of a convention
2-20 center facility owned by the municipality.
2-21 SECTION 3. Section 351.102, Tax Code, is amended by adding
2-22 Subsection (c) to read as follows:
2-23 (c) An eligible central municipality may pledge the revenue
2-24 derived from the tax imposed under this chapter from a hotel that
2-25 is owned by or located on land owned by the municipality or by a
2-26 nonprofit corporation acting on behalf of an eligible central
2-27 municipality and is located within 1,000 feet of a convention
3-1 center facility owned by the municipality for the payment of bonds
3-2 issued for the construction of the hotel.
3-3 SECTION 4. Section 2303.003(8), Government Code, is amended
3-4 to read as follows:
3-5 (8) "Qualified hotel project" means a hotel proposed
3-6 to be constructed by a municipality or a nonprofit municipally
3-7 sponsored local government corporation created under Chapter 431,
3-8 Transportation Code, [the Texas Transportation Corporation Act
3-9 (Article 1528l, Vernon's Texas Civil Statutes)] that is within
3-10 1,000 feet of a convention center owned by a municipality having a
3-11 population of 1,500,000 or more, including shops, parking
3-12 facilities, and any other facilities ancillary to the hotel. The
3-13 term also includes a hotel owned by or located on land that is
3-14 owned by an eligible central municipality, as defined by Section
3-15 351.001, Tax Code, or by a nonprofit corporation acting on behalf
3-16 of an eligible central municipality, and is located within 1,000
3-17 feet of a convention center facility owned by the municipality,
3-18 including shops, parking facilities, and any other facilities
3-19 ancillary to the hotel.
3-20 SECTION 5. Section 2, Chapter 63, Acts of the 59th
3-21 Legislature, Regular Session, 1965 (Article 1269j-4.1, Vernon's
3-22 Texas Civil Statutes), is amended by adding Subsection (c) to read
3-23 as follows:
3-24 (c) An eligible central municipality, as defined by Section
3-25 351.001, Tax Code, may establish, acquire, lease as lessee or
3-26 lessor, purchase, construct, improve, enlarge, equip, repair,
3-27 operate, or maintain a hotel that is owned by or located on land
4-1 owned by the municipality or by a nonprofit corporation acting on
4-2 behalf of an eligible central municipality and is located within
4-3 1,000 feet of a convention center facility owned by the
4-4 municipality. An eligible central municipality may also issue
4-5 bonds or incur other obligations to acquire, lease, construct, or
4-6 equip a hotel that is owned by or located on land owned by the
4-7 municipality or by a nonprofit corporation acting on behalf of an
4-8 eligible central municipality and that is located within 1,000 feet
4-9 of a convention center owned by the municipality.
4-10 SECTION 6. This Act takes effect September 1, 1999.
4-11 SECTION 7. The importance of this legislation and the
4-12 crowded condition of the calendars in both houses create an
4-13 emergency and an imperative public necessity that the
4-14 constitutional rule requiring bills to be read on three several
4-15 days in each house be suspended, and this rule is hereby suspended.