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A BILL TO BE ENTITLED
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AN ACT
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relating to the short-term motor vehicle rental tax used to finance |
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certain athletic events. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 334.353, Local Government Code, is |
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amended by amending Subsection (c) and adding Subsection (d) to |
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read as follows: |
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(c) The tax authorized by this subchapter is imposed at a |
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rate in increments of one-eighth of one percent, not to exceed nine |
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percent, on the gross rental receipts from the rental in the |
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municipality of a motor vehicle. |
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(d) Except as otherwise provided by this subchapter, |
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Subchapter E applies to the tax imposed under this subchapter. |
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SECTION 2. Subchapter J, Chapter 334, Local Government |
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Code, is amended by adding Sections 334.355 and 334.356 to read as |
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follows: |
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Sec. 334.355. RATE INCREASE. (a) A municipality that has |
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adopted a tax under this subchapter at a rate of less than nine |
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percent may by ordinance increase the rate of the tax to a maximum |
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of nine percent if the increase is approved by a majority of the |
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registered voters of that municipality voting at an election called |
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and held for that purpose. |
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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 motor vehicle rental tax for the |
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purpose of financing _____ (insert description of athletic event) |
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to a maximum rate of _____ percent (insert new maximum rate not to |
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exceed nine percent)." |
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Sec. 334.356. EFFECTIVE DATE AND ENDING DATE OF TAX. (a) A |
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tax imposed under this subchapter or a change in a tax rate takes |
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effect on the date prescribed by the ordinance or order imposing the |
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tax or changing the rate. |
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(b) A municipality may impose a tax under this subchapter |
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only if an athletic event is held annually in the municipality. |
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SECTION 3. This Act takes effect September 1, 2013. |