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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax and the use of revenue from that 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, Tax Code, is amended by adding |
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Subsection (v) to read as follows: |
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(v) The commissioners court of a county with a population of |
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more than 650,000 that is adjacent to two counties, each having a |
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population of more than 1.8 million, may impose a tax as provided by |
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Subsection (a). A tax imposed under this subsection does not apply |
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to a hotel that is located within a 2.5-mile radius of the |
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intersection of: |
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(1) the Dallas North Tollway; and |
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(2) U.S. Highway 380. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (bb) to read as follows: |
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(bb) The tax rate in a county authorized to impose the tax |
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under Section 352.002(v) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.115 to read as follows: |
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Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO |
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POPULOUS COUNTIES. (a) This section applies only to a county |
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authorized to impose a tax under this chapter by Section |
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352.002(v). |
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(b) The revenue from a tax imposed under this chapter by a |
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county to which this section applies may be used only for the |
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development, construction, maintenance, operation, improvement, |
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and marketing and promotion of a multipurpose sports and event |
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complex that will substantially increase regional sporting and |
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other events that produce supplemental economic activity at hotels |
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in the county. |
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(c) A county to which this section applies shall establish a |
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project functionality and marketing advisory committee. The |
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commissioners court of the county shall appoint members to the |
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committee. The committee must consist of at least nine and not more |
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than 14 members, at least seven of whom must be hotel owners or |
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operators or destination marketing organization representatives |
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from municipalities in which the county imposes the tax authorized |
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under this chapter. |
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(d) The committee described by Subsection (c) shall review |
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and make quarterly recommendations to the county on ways to |
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maximize the functionality and marketing of the multipurpose sports |
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and event complex described by Subsection (b). |
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(e) A county to which this section applies shall finance at |
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least 40 percent of the annual maintenance and operation costs for |
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the multipurpose sports and event complex described by Subsection |
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(b) from revenue other than revenue attributable to the tax imposed |
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under this chapter. |
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SECTION 4. This Act takes effect September 1, 2023. |