H.B. No. 4037
 
 
 
 
AN ACT
  rel
  ating to the authority of certain counties to impose a hotel
  occupancy tax and the use of revenue from the hotel occupancy tax by
  certain counties; authorizing an increase in the rate of a tax;
  authorizing the imposition of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (n) to read as follows:
         (n)  The commissioners court of a county with a population of
  more than 300,000 and in which there is located all or part of the
  most populous military installation in this state may impose a tax
  as provided by Subsection (a).
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsections (p) and (t) to read as follows:
         (p)  In a county authorized to impose the tax under Section
  352.002(n), the county tax rate in relation to a hotel located in a
  municipality that imposes a tax under Chapter 351 may not exceed a
  rate that, when added to the rate of the tax imposed by the
  municipality under Chapter 351, exceeds the sum of the rate
  prescribed by Section 351.003(a) plus two percent.
         (t)  The tax rate in a county that is authorized to impose the
  tax under Section 352.002(a)(6), that has a population of less than
  25,000, and that is adjacent to a county with a population of more
  than 750,000 may not exceed nine percent of the price paid for a
  room in a hotel.
         SECTION 3.  Sections 352.1033(a) and (c), Tax Code, are
  amended to read as follows:
         (a)  Subject to Subsection (c), the revenue from a tax
  imposed under this chapter by a county that borders the Gulf of
  Mexico authorized to impose the tax by Section 352.002(a)(6) may be
  used only to:
               (1)  clean public beaches;
               (2)  acquire, furnish, or maintain facilities,
  including parks, that enhance public access to beaches;
               (3)  provide and maintain public restrooms on or
  adjacent to beaches or beach access facilities;
               (4)  provide and maintain litter containers on or
  adjacent to beaches or beach access facilities;
               (5)  create, renovate, promote, and maintain parks
  adjacent to bays, rivers, and other navigable waterways if the
  county does not operate a public beach on the Gulf of Mexico; [and]
               (6)  advertise and conduct solicitations and
  promotional programs to attract tourists and convention delegates
  or registrants to the county or its vicinity, any of which may be
  conducted by the county or through contracts with persons or
  organizations selected by the county;
               (7)  acquire a site for and construct, improve,
  enlarge, equip, repair, operate, and maintain a visitor information
  center; and
               (8)  encourage, promote, and improve historical
  preservation and restoration efforts.
         (c)  In addition to the uses allowed by Subsection (a), a
  county authorized to impose a tax under this chapter by Section
  352.002(a)(6) that has a population of 50,000 or less and in which
  there is located at least one [state park and one] national wildlife
  refuge may use the revenue from the tax to:
               (1)  acquire, construct, furnish, or maintain
  facilities, such as aquariums, birding centers and viewing sites,
  history and art centers, and nature centers and trails;
               (2)  advertise and conduct solicitations and
  promotional programs to attract conventions and visitors; and
               (3)  provide and maintain public restrooms and litter
  containers on public land in an area that is a tourism venue.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 4037 was passed by the House on May
  15, 2015, by the following vote:  Yeas 121, Nays 18, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 4037 on May 28, 2015, by the following vote:  Yeas 141, Nays 1,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 4037 was passed by the Senate, with
  amendments, on May 26, 2015, by the following vote:  Yeas 30, Nays
  1.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor