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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue by |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 351.1054, Tax Code, is |
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amended to read as follows: |
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Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER |
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ISLAND COASTAL MUNICIPALITY [FOR ECOLOGICAL TOURISM AND SPACECRAFT
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AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES]. |
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SECTION 2. Section 351.1054(b), Tax Code, is amended to |
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read as follows: |
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(b) Notwithstanding any other provision of this chapter, an |
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eligible barrier island coastal municipality may use revenue from |
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the municipal hotel occupancy tax for: |
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(1) promotional and event expenses for an ecological |
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tourism event, including an event for which the primary attraction |
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is traveling to an area of natural or ecological interest for the |
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purpose of observing and learning about wildlife and the area's |
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natural environment, if: |
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(A) a majority of the event's participants are |
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tourists; and |
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(B) the event substantially increases economic |
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activity at hotels and motels within or in the vicinity of the |
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municipality; [and] |
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(2) expenses directly related to: |
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(A) the acquisition of sites to observe |
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spacecraft and spaceport activities; and |
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(B) the construction, improvement, enlarging, |
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equipping, repairing, operation, and maintenance of facilities |
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utilized by hotel guests to observe and learn about spacecraft and |
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spaceport operations; and |
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(3) expenses directly related to the construction, |
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improvement, equipping, repairing, operation, and maintenance of |
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coastal sports facilities owned by the municipality, including boat |
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docks, boat ramps, and fishing piers used by hotel guests, if the |
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coastal sports facilities have been used in the preceding calendar |
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year a combined total of more than five times for district, state, |
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regional, or national sports tournaments or events. |
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SECTION 3. 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, 2017. |