Bill Text: TX HB1634 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the imposition, rate, and use of revenue derived from certain local hotel occupancy taxes; authorizing the imposition of a tax.

Spectrum: Bipartisan Bill

Status: (Enrolled) 2019-06-14 - Effective immediately [HB1634 Detail]

Download: Texas-2019-HB1634-Enrolled.html
 
 
  H.B. No. 1634
 
 
 
 
AN ACT
  relating to the imposition, rate, and use of revenue derived from
  certain local hotel occupancy taxes; authorizing the imposition of
  a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.101, Tax Code, is amended by adding
  Subsection (q
  ) to read as follows:
         (q)  In addition to the purposes provided by Subsections (a)
  and (e), a municipality with a population of more than 10,000 that
  has a city hall located less than three miles from a space center
  operated by an agency of the federal government and that is wholly
  located in a county with a population of four million or more may
  use revenue from the hotel occupancy tax for the construction,
  improvement, enlarging, equipping, renovating, repairing,
  operation, and maintenance of a coliseum or multiuse facility and
  related infrastructure or a venue, as defined by Section
  334.001(4), Local Government Code, that is related to the promotion
  of tourism, including a hotel, resort, or convention center
  facility located on land owned by the municipality or a nonprofit
  corporation acting on behalf of the municipality.
         SECTION 2.  Section 352.002, Tax Code, is amended by adding
  Subsection (y) to read as follows:
         (y)  The commissioners court of a county with a population of
  110,000 or more through which the Guadalupe River flows may impose a
  tax as provided by Subsection (a).  The tax imposed under this
  subsection does not apply to a hotel located in a municipality that:
               (1)  has a population of 50,000 or more;
               (2)  is the county seat of a county adjacent to the
  county to which this subsection applies; and
               (3)  imposes a tax under Chapter 351 applicable to the
  hotel.
         SECTION 3.  Section 352.003, Tax Code, is amended by adding
  Subsection (v) to read as follows:
         (v)  The tax rate in a county authorized to impose the tax
  under Section 352.002(y) may not exceed seven percent of the price
  paid for a room in a hotel, except that the tax rate may not exceed
  two percent of the price paid for a room in a hotel if the hotel is
  located in:
               (1)  a municipality that imposes a tax under Chapter
  351 applicable to the hotel; or
               (2)  the extraterritorial jurisdiction of a
  municipality that imposes a tax under Section 351.0025 applicable
  to the hotel.
         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, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1634 was passed by the House on May 3,
  2019, by the following vote:  Yeas 114, Nays 26, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 1634 on May 26, 2019, by the following vote:  Yeas 147, Nays 0,
  1 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 1634 was passed by the Senate, with
  amendments, on May 22, 2019, by the following vote:  Yeas 26, Nays
  5.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor       
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