By Gallego H.B. No. 755
77R3980 SMJ-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of a portion of the sales tax for
1-3 promoting tourism.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.801(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) Except for the amounts allocated under Subsections (b)
1-8 and (c) and Section 151.802, all proceeds from the collection of
1-9 the taxes imposed by this chapter shall be deposited to the credit
1-10 of the general revenue fund.
1-11 SECTION 2. Subchapter M, Chapter 151, Tax Code, is amended
1-12 by adding Section 151.802 to read as follows:
1-13 Sec. 151.802. ALLOCATION TO STATE TOURISM ACCOUNT. (a) In
1-14 this section:
1-15 (1) "Tourism goods and services" means goods or
1-16 services sold by a business that is in one of the following
1-17 categories of the 1987 Standard Industrial Classification Manual
1-18 published by the federal Office of Management and Budget:
1-19 (A) arrangement of passenger transportation,
1-20 classified as 472;
1-21 (B) eating and drinking places, classified as
1-22 581;
1-23 (C) hotels and motels, classified as 701;
1-24 (D) rooming and boarding houses, classified as
2-1 702;
2-2 (E) camps and recreational vehicle parks,
2-3 classified as 703;
2-4 (F) organization hotels and lodging houses, on a
2-5 membership basis, classified as 704;
2-6 (G) theatrical producers (except motion
2-7 picture), bands, orchestras, actors, and other entertainers and
2-8 entertainment, classified as 792;
2-9 (H) commercial sports, classified as 794;
2-10 (I) miscellaneous amusement and recreation
2-11 services, classified as 799;
2-12 (J) museums and art galleries, classified as
2-13 841; and
2-14 (K) arboreta and botanical or zoological
2-15 gardens, classified as 842.
2-16 (2) "Base fiscal year" means the fiscal year
2-17 immediately preceding the target fiscal year.
2-18 (3) "Target fiscal year" means the fiscal year
2-19 immediately preceding the fiscal year in which the comptroller
2-20 makes a computation under Subsection (c).
2-21 (b) The state tourism account is an account in the general
2-22 revenue fund.
2-23 (c) Not later than October 1 of each fiscal year, the
2-24 comptroller shall determine the amount of revenue derived from the
2-25 collection of taxes imposed by this chapter on tourism goods and
2-26 services in the base fiscal year and in the target fiscal year. If
2-27 the revenue from the target fiscal year is more than three percent
3-1 greater than the revenue from the base fiscal year, the comptroller
3-2 shall compute an amount equal to the difference between the revenue
3-3 from the target fiscal year and the base fiscal year, less three
3-4 percent of the amount of revenue from the base fiscal year. The
3-5 comptroller shall allocate one-half of the computed amount to the
3-6 credit of the state tourism account, but not more than $10 million.
3-7 (d) One-half of the revenue in the state tourism account may
3-8 be appropriated only to the tourism division of the Texas
3-9 Department of Economic Development to be used for domestic and
3-10 international marketing and advertising in accordance with Section
3-11 481.172(1), Government Code, including the promotion of tourism in
3-12 an area in this state that is not included in a standard
3-13 metropolitan statistical area. The remainder of the revenue in the
3-14 account may be appropriated only to the Parks and Wildlife
3-15 Department, the Texas Historical Commission, and the Texas
3-16 Commission on the Arts to be used for marketing and advertising of
3-17 projects directly related to the promotion of tourism, including
3-18 the hotel and convention industries, in this state.
3-19 (e) Interest earned on the state tourism account shall be
3-20 credited to the account.
3-21 (f) The state tourism account is exempt from the application
3-22 of Section 403.095, Government Code.
3-23 (g) Not later than December 31 of each even-numbered year,
3-24 an agency that receives an appropriation under Subsection (d) shall
3-25 file with the speaker of the house of representatives, the
3-26 lieutenant governor, the House Appropriations Committee, and the
3-27 Senate Finance Committee, a report that states:
4-1 (1) its domestic or international marketing and
4-2 advertising plans for the next two years related to the purposes
4-3 described by Subsection (d) for the agency; and
4-4 (2) the growth, if any, during the preceding two years
4-5 in a category of tourism goods and services that the agency
4-6 estimates is associated with those marketing and advertising plans.
4-7 SECTION 3. This Act takes effect September 1, 2001.