Bill Text: TX HB4152 | 2019-2020 | 86th Legislature | Engrossed
Bill Title: Relating to use of hotel occupancy tax by certain counties.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2019-05-09 - Received from the House [HB4152 Detail]
Download: Texas-2019-HB4152-Engrossed.html
| By: Nevárez | H.B. No. 4152 | |
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| relating to use of hotel occupancy tax by certain counties. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsections (v) and (w) to read as follows: | ||
| (v) The commissioners court of a county with a population of | ||
| not more than 25,000 that borders a county in which the State | ||
| Capitol is located may impose a tax as provided by Subsection (a). | ||
| (w) The commissioners court of a county that has a | ||
| population of more than 53,000 and less than 78,000 that is adjacent | ||
| to a county with a population of more than 200,000 and less than | ||
| 230,000 may impose a tax as provided by Subsection (a). | ||
| SECTION 2. Section 352.003(n), Tax Code, is amended to read | ||
| as follows: | ||
| (n) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(o) or (w) may not exceed two percent of the | ||
| price paid for a room in a hotel. | ||
| SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended | ||
| by adding Section 352.112 to read as follows: | ||
| Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING | ||
| CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under | ||
| this chapter by a county authorized to impose the tax under Section | ||
| 352.002(w) may be used only to operate and maintain an exposition | ||
| center in the county that has a substantial impact on tourism and | ||
| hotel activity. | ||
| SECTION 4. Subchapter B, Chapter 352, Tax Code, is amended | ||
| by adding S | ||
| ection 352.114 to read as follows: | ||
| Sec. 352.114. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER | ||
| MEXICO AND CONTAIN A NATIONAL PARK. (a) Other provisions of this | ||
| chapter notwithstanding, if a national park with more than 400,000 | ||
| acres located within a county described by Subsection | ||
| 352.002(a)(14) closes or if the national park's essential visitor | ||
| operations are significantly curtailed for more than three | ||
| consecutive days due to a lack of federal appropriation of funding | ||
| or due to an emergency, the county may use hotel occupancy tax | ||
| revenues as follows during the closure of the national park: | ||
| (1) to provide for the supplemental collection of | ||
| waste and sanitation, and to protect the health, safety, and | ||
| welfare of park visitors; and | ||
| (2) to provide supplemental guidance and interpretive | ||
| services for park visitors. | ||
| (b) The county may not continue to expend revenue for | ||
| purposes authorized by this section if the national park is closed | ||
| more than 60 days in that fiscal year. | ||
| (c) The county may enter into an agreement with a federal | ||
| agency to facilitate the use of hotel tax revenue under this | ||
| section. | ||
| (d) The county may not use hotel tax revenue under this | ||
| section in an amount that exceeds annual area hotel revenue | ||
| attributable to visitors to the national park. | ||
| SECTION 5. 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. | ||
