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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy tax and to the use of the tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002(f), Tax Code, as added by |
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Chapter 749 (H.B. 3132), Acts of the 80th Legislature, Regular |
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Session, 2007, is relettered as Section 352.002(g), Tax Code, and |
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amended to read as follows: |
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(g) [(f)] The commissioners court of a county that has a |
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population of 150,000 or more and that is bordered by the Brazos and |
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Navasota Rivers may impose a tax as provided by Subsection (a). |
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[This subsection expires September 1, 2015.] |
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SECTION 2. Section 352.003(h), Tax Code, as added by |
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Chapter 749 (H.B. 3132), Acts of the 80th Legislature, Regular |
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Session, 2007, is relettered as Section 352.003(i), Tax Code, and |
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amended to read as follows: |
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(i) Except as provided by Subsection (i-1), the [(h) The] |
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tax rate in a county authorized to impose the tax under Section |
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352.002(g) [352.002(f)] may not exceed two percent of the price |
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paid for a room in a hotel. [This subsection expires September 1,
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2015.] |
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SECTION 3. Section 352.003, Tax Code, is amended by adding |
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Subsection (i-1) to read as follows: |
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(i-1) A county is authorized to impose the tax under Section |
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352.002(g) at the rate provided by Subsection (i) until the date the |
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commissioners court certifies that all debt payable from the tax, |
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including interest and any costs relating to the debt, has been paid |
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in full or a deposit has been made and an escrow agreement in |
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relation to the debt has been executed in compliance with |
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Subchapter C, Chapter 1207, Government Code. The county may not |
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impose the tax at a rate that exceeds 0.4 percent of the price paid |
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for a room in a hotel on or after the first day of the first month |
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after the date the commissioners court issues the certification. |
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SECTION 4. Section 352.1034, Tax Code, is amended by |
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amending Subsections (a), (b), and (d) and adding Subsection (b-1) |
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to read as follows: |
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(a) This section applies only to a county authorized to |
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impose a tax by Section 352.002(g) [352.002(f)]. |
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(b) Except as provided by Subsection (b-1), the [The] |
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county must spend at least 20 [45] percent of the revenue from the |
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tax on marketing projects that directly promote tourism, hotel, and |
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convention activity. |
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(b-1) If the county imposes the tax at a rate that does not |
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exceed 0.4 percent of the price paid for a room in a hotel as |
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required by Section 352.003(i-1), the county shall spend all of the |
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revenue from the tax on marketing projects that directly promote |
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tourism, hotel, and convention activity. |
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(d) The commissioners court [county] shall create a [an
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advisory] committee to approve [oversee] spending of the tax for a |
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construction project. The committee must be composed of eight |
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people and include four [at least two] representatives from the |
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tourism [hotel] industry selected from a list of candidates |
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submitted by the local lodging association. |
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SECTION 5. Section 352.1034(e), Tax Code, is repealed. |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |