Bill Text: TX HB3223 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to the use by certain municipalities of municipal hotel occupancy tax revenue for the enhancement and maintenance of public parks.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-05-11 - Comm. report sent to Local & Consent Calendar [HB3223 Detail]
Download: Texas-2021-HB3223-Comm_Sub.html
| 87R24053 RDS-F | |||
| By: Zwiener | H.B. No. 3223 | ||
| Substitute the following for H.B. No. 3223: | |||
| By: Thierry | C.S.H.B. No. 3223 | ||
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| relating to the use by certain municipalities of municipal hotel | ||
| occupancy tax revenue for the enhancement and maintenance of public | ||
| parks. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.111 to read as follows: | ||
| Sec. 351.111. ALLOCATION OF REVENUE FOR PUBLIC PARKS BY | ||
| CERTAIN MUNICIPALITIES. (a) This section applies only to: | ||
| (1) a municipality described by Section 351.101(o); | ||
| (2) a municipality described by Section 351.152(29); | ||
| (3) a municipality that is bisected by U.S. Highway | ||
| 290 and is located in a county that: | ||
| (A) is adjacent to the county in which the State | ||
| Capitol is located; and | ||
| (B) has a population of more than 150,000; and | ||
| (4) a municipality with a population of less than | ||
| 3,000 that borders the Pecan Bayou and has a visitors and events | ||
| center. | ||
| (b) Notwithstanding any other provision of this chapter and | ||
| subject to the requirements of this section, a municipality to | ||
| which this section applies may use a portion of the revenue derived | ||
| from the tax imposed under this chapter to promote tourism and the | ||
| convention and hotel industry by enhancing and maintaining public | ||
| parks owned by the municipality. | ||
| (c) The amount of municipal hotel occupancy tax revenue a | ||
| municipality may use in a fiscal year to enhance and maintain all | ||
| public parks may not exceed 10 percent of the amount of revenue the | ||
| municipality collected from that tax during the preceding fiscal | ||
| year. | ||
| (d) The amount of municipal hotel occupancy tax revenue a | ||
| municipality may use in a fiscal year to enhance and maintain an | ||
| individual public park may not exceed the amount of area hotel | ||
| revenue in the preceding fiscal year that was directly attributable | ||
| to tourists who attended events held at that park or otherwise | ||
| visited that park. Before the municipality uses municipal hotel | ||
| occupancy tax revenue to enhance or maintain a park, the | ||
| municipality must make a good faith estimate of the annual amount of | ||
| area hotel revenue directly attributable to tourists who visited | ||
| that park. | ||
| (e) A municipality that uses municipal hotel occupancy tax | ||
| revenue under this section: | ||
| (1) may, notwithstanding the limitation under | ||
| Subsection (c), reserve not more than 10 percent of the revenue from | ||
| that tax collected in a fiscal year for use under this section | ||
| during the succeeding three fiscal years; and | ||
| (2) may not reduce the percentage of revenue from that | ||
| tax allocated for a purpose described by Section 351.101(a)(3) to a | ||
| percentage that is less than the average percentage of the revenue | ||
| from that tax allocated by the municipality for the purpose | ||
| described by Section 351.101(a)(3) during the 36-month period | ||
| preceding the date the municipality begins using revenue for a | ||
| purpose described by this section. | ||
| SECTION 2. 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, 2021. | ||
