Bill Text: TX HB4037 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax and the use of revenue from the hotel occupancy tax by certain counties; authorizing an increase in the rate of a tax; authorizing the imposition of a tax.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2015-06-19 - Effective immediately [HB4037 Detail]
Download: Texas-2015-HB4037-Enrolled.html
H.B. No. 4037 |
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rel | ||
ating to the authority of certain counties to impose a hotel | ||
occupancy tax and the use of revenue from the hotel occupancy tax by | ||
certain counties; authorizing an increase in the rate of a tax; | ||
authorizing the imposition of a tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
Subsection (n) to read as follows: | ||
(n) The commissioners court of a county with a population of | ||
more than 300,000 and in which there is located all or part of the | ||
most populous military installation in this state may impose a tax | ||
as provided by Subsection (a). | ||
SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
Subsections (p) and (t) to read as follows: | ||
(p) In a county authorized to impose the tax under Section | ||
352.002(n), the county tax rate in relation to a hotel located in a | ||
municipality that imposes a tax under Chapter 351 may not exceed a | ||
rate that, when added to the rate of the tax imposed by the | ||
municipality under Chapter 351, exceeds the sum of the rate | ||
prescribed by Section 351.003(a) plus two percent. | ||
(t) The tax rate in a county that is authorized to impose the | ||
tax under Section 352.002(a)(6), that has a population of less than | ||
25,000, and that is adjacent to a county with a population of more | ||
than 750,000 may not exceed nine percent of the price paid for a | ||
room in a hotel. | ||
SECTION 3. Sections 352.1033(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) Subject to Subsection (c), the revenue from a tax | ||
imposed under this chapter by a county that borders the Gulf of | ||
Mexico authorized to impose the tax by Section 352.002(a)(6) may be | ||
used only to: | ||
(1) clean public beaches; | ||
(2) acquire, furnish, or maintain facilities, | ||
including parks, that enhance public access to beaches; | ||
(3) provide and maintain public restrooms on or | ||
adjacent to beaches or beach access facilities; | ||
(4) provide and maintain litter containers on or | ||
adjacent to beaches or beach access facilities; | ||
(5) create, renovate, promote, and maintain parks | ||
adjacent to bays, rivers, and other navigable waterways if the | ||
county does not operate a public beach on the Gulf of Mexico; [ |
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(6) advertise and conduct solicitations and | ||
promotional programs to attract tourists and convention delegates | ||
or registrants to the county or its vicinity, any of which may be | ||
conducted by the county or through contracts with persons or | ||
organizations selected by the county; | ||
(7) acquire a site for and construct, improve, | ||
enlarge, equip, repair, operate, and maintain a visitor information | ||
center; and | ||
(8) encourage, promote, and improve historical | ||
preservation and restoration efforts. | ||
(c) In addition to the uses allowed by Subsection (a), a | ||
county authorized to impose a tax under this chapter by Section | ||
352.002(a)(6) that has a population of 50,000 or less and in which | ||
there is located at least one [ |
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refuge may use the revenue from the tax to: | ||
(1) acquire, construct, furnish, or maintain | ||
facilities, such as aquariums, birding centers and viewing sites, | ||
history and art centers, and nature centers and trails; | ||
(2) advertise and conduct solicitations and | ||
promotional programs to attract conventions and visitors; and | ||
(3) provide and maintain public restrooms and litter | ||
containers on public land in an area that is a tourism venue. | ||
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, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 4037 was passed by the House on May | ||
15, 2015, by the following vote: Yeas 121, Nays 18, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 4037 on May 28, 2015, by the following vote: Yeas 141, Nays 1, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 4037 was passed by the Senate, with | ||
amendments, on May 26, 2015, by the following vote: Yeas 30, Nays | ||
1. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |