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: (Passed) 2019-06-14 - Effective immediately [HB1634 Detail]
Download: Texas-2019-HB1634-Enrolled.html
H.B. No. 1634 |
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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 |