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AN ACT
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relating to sports and community venue projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 334.001(4), Local Government Code, is |
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amended to read as follows: |
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(4) "Venue" means: |
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(A) an arena, coliseum, stadium, or other type of |
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area or facility: |
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(i) that is used or is planned for use for |
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one or more professional or amateur sports events, community |
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events, or other sports events, including rodeos, livestock shows, |
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agricultural expositions, promotional events, and other civic or |
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charitable events; and |
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(ii) for which a fee for admission to the |
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events is charged or is planned to be charged; |
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(B) a convention center, convention center |
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facility as defined by Section 351.001(2) or 352.001(2), Tax Code, |
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or related improvement such as a [convention center, civic center,
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civic center building,] civic center hotel, [auditorium,] theater, |
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opera house, music hall, [exhibition hall,] rehearsal hall, park, |
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zoological park, museum, aquarium, or plaza located in the vicinity |
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of a convention center or facility owned by a municipality or a |
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county; |
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(C) a tourist development area along an inland |
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waterway; |
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(D) a municipal parks and recreation system, or |
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improvements or additions to a parks and recreation system, or an |
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area or facility that is part of a municipal parks and recreation |
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system; |
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(E) a project authorized by Section 4A or 4B, |
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Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas |
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Civil Statutes), as that Act existed on September 1, 1997; and |
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(F) a watershed protection and preservation |
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project; a recharge, recharge area, or recharge feature protection |
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project; a conservation easement; or an open-space preservation |
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program intended to protect water. |
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SECTION 2. Section 334.024, Local Government Code, is |
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amended by adding Subsection (d-1) to read as follows: |
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(d-1) If the proposition is authorizing the imposition of a |
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hotel occupancy tax under Subchapter H, the ballot must include the |
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following language: "If approved, the maximum hotel occupancy tax |
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rate imposed from all sources in ______ (insert name of |
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municipality or county) would be ______ (insert the maximum |
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combined hotel occupancy tax rate that would be imposed from all |
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sources at any location in the municipality or county, as |
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applicable, if the rate proposed in the ballot proposition is |
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adopted) of the price paid for a room in a hotel." |
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SECTION 3. Section 334.254, Local Government Code, is |
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amended to read as follows: |
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Sec. 334.254. TAX RATE. (a) Except as provided by |
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Subsections [Subsection] (c) and (d), the tax authorized by this |
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subchapter may be imposed by a municipality or county at any rate |
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not to exceed two percent of the price paid for a room in a hotel. |
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(b) The ballot proposition at the election held to adopt the |
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tax must specify: |
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(1) the maximum rate of the tax to be adopted; and |
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(2) the maximum combined hotel occupancy tax rate that |
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would be imposed from all sources at any location in the |
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municipality or county, as applicable, if the rate proposed in the |
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ballot proposition is adopted. |
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(c) Except as provided by Subsection (d), a [A] county with |
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a population of more than two million that is adjacent to a county |
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with a population of more than one million may impose the tax |
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authorized by this subchapter at any rate not to exceed three |
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percent of the price paid for a room in a hotel. |
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(d) A municipality or county may not propose a hotel |
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occupancy tax rate that would cause the combined hotel occupancy |
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tax rate imposed from all sources at any location in the |
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municipality or county, as applicable, to exceed 17 percent of the |
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price paid for a room in a hotel. The following are not included in |
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calculating the combined tax rate under this subsection: |
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(1) an assessment for an improvement project described |
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by Section 372.0035; |
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(2) an assessment authorized by Chapter 375; or |
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(3) a fee collected by a hotel to recover the cost of |
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an assessment described by Subdivision (1) or (2). |
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SECTION 4. Section 334.255(b), Local Government Code, is |
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amended to read as follows: |
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(b) The ballot for an election to increase the rate of the |
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tax shall be printed to permit voting for or against the |
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proposition: "The increase of the hotel occupancy tax for the |
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purpose of financing __________ (insert description of venue |
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project) to a maximum rate of ___________ percent (insert new |
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maximum applicable rate). If approved, the maximum hotel occupancy |
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tax rate imposed from all sources in ______ (insert name of |
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municipality or county) would be _________ (insert the maximum |
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combined hotel occupancy tax rate that would be imposed from all |
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sources at any location in the municipality or county, as |
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applicable, if the rate proposed in the ballot proposition is |
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adopted) of the price paid for a room in a hotel." |
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SECTION 5. Section 335.054, Local Government Code, is |
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amended by adding Subsection (d-1) to read as follows: |
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(d-1) If the proposition is authorizing the imposition of a |
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hotel occupancy tax, the ballot must include the following |
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language: "If approved, the maximum hotel occupancy tax rate |
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imposed from all sources in _____ (insert name of district) would be |
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______ (insert the maximum combined hotel occupancy tax rate that |
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would be imposed from all sources at any location in the district if |
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the rate proposed in the ballot proposition is adopted) of the price |
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paid for a room in a hotel." |
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SECTION 6. (a) The change in law made by this Act to Section |
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334.001, Local Government Code, applies only to a venue project |
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authorized on or after the effective date of this Act. A venue |
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project authorized before the effective date of this Act is |
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governed by the law in effect when the venue project was authorized, |
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and the former law is continued in effect for that purpose. |
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(b) The changes in law made by this Act to Sections 334.024, |
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334.254(b), 334.255, and 335.054, Local Government Code, apply only |
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to an election held on or after the effective date of this Act. An |
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election held before the effective date of this Act is governed by |
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the law in effect when the election was held, and the former law is |
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continued in effect for that purpose. |
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(c) Section 334.254(d), Local Government Code, as added by |
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this Act, does not apply to a hotel occupancy tax proposed and |
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authorized by an election held before the effective date of this |
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Act. A hotel occupancy tax proposed and authorized by an election |
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held before the effective date of this Act is governed by the law in |
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effect when the election was held, and the former law is continued |
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in effect for that purpose. |
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SECTION 7. This Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1908 was passed by the House on May 7, |
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2013, by the following vote: Yeas 135, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1908 was passed by the Senate on May |
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22, 2013, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |