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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue to |
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enhance and upgrade coliseums and multiuse facilities in certain |
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municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.101(a), Tax Code, as amended by |
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Chapters 402 (H.B. 1789), 1220 (S.B. 1247), and 1322 (H.B. 3098), |
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Acts of the 81st Legislature, Regular Session, 2009, is reenacted |
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and amended to read as follows: |
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(a) Revenue from the municipal hotel occupancy tax may be |
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used only to promote tourism and the convention and hotel industry, |
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and that use is limited to the following: |
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(1) the acquisition of sites for and the construction, |
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improvement, enlarging, equipping, repairing, operation, and |
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maintenance of convention center facilities or visitor information |
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centers, or both; |
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(2) the furnishing of facilities, personnel, and |
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materials for the registration of convention delegates or |
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registrants; |
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(3) advertising and conducting solicitations and |
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promotional programs to attract tourists and convention delegates |
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or registrants to the municipality or its vicinity; |
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(4) the encouragement, promotion, improvement, and |
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application of the arts, including instrumental and vocal music, |
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dance, drama, folk art, creative writing, architecture, design and |
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allied fields, painting, sculpture, photography, graphic and craft |
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arts, motion pictures, radio, television, tape and sound recording, |
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and other arts related to the presentation, performance, execution, |
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and exhibition of these major art forms; |
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(5) historical restoration and preservation projects |
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or activities or advertising and conducting solicitations and |
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promotional programs to encourage tourists and convention |
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delegates to visit preserved historic sites or museums: |
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(A) at or in the immediate vicinity of convention |
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center facilities or visitor information centers; or |
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(B) located elsewhere in the municipality or its |
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vicinity that would be frequented by tourists and convention |
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delegates; |
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(6) for a municipality located in a county with a |
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population of one million or less, expenses, including promotion |
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expenses, directly related to a sporting event in which the |
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majority of participants are tourists who substantially increase |
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economic activity at hotels and motels within the municipality or |
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its vicinity; |
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(7) subject to Section 351.1076, the promotion of |
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tourism by the enhancement and upgrading of existing sports |
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facilities or fields, including facilities or fields for baseball, |
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softball, soccer, and flag football, if: |
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(A) the municipality owns the facilities or |
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fields; |
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(B) the municipality: |
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(i) has a population of 80,000 or more and |
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is located in a county that has a population of 350,000 or less; |
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(ii) has a population of at least 65,000 but |
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not more than 70,000 and is located in a county that has a |
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population of 155,000 or less; |
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(iii) has a population of at least 34,000 |
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but not more than 36,000 and is located in a county that has a |
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population of 90,000 or less; |
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(iv) has a population of at least 13,000 but |
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less than 39,000 and is located in a county that has a population of |
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at least 200,000; |
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(v) has a population of at least 65,000 but |
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less than 80,000 and no part of which is located in a county with a |
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population greater than 150,000; or |
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(vi) is located in a county that: |
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(a) is adjacent to the Texas-Mexico |
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border; |
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(b) has a population of at least |
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500,000; and |
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(c) does not have a municipality with |
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a population greater than 500,000; and |
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(C) the sports facilities and fields have been |
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used, in the preceding calendar year, a combined total of more than |
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10 times for district, state, regional, or national sports |
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tournaments; [and] |
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(8) for a municipality with a population of at least |
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65,000 but less than 80,000, no part of which is located in a county |
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with a population greater than 150,000, the construction, |
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improvement, enlarging, equipping, repairing, operation, and |
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maintenance of a coliseum or multiuse facility; |
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(9) [(8)] signage directing the public to sights and |
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attractions that are visited frequently by hotel guests in the |
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municipality; |
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(10) [(8)] the construction of a recreational venue in |
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the immediate vicinity of area hotels, if: |
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(A) the municipality: |
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(i) is a general-law municipality; |
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(ii) has a population of not more than 900; |
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and |
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(iii) does not impose an ad valorem tax; |
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(B) not more than $100,000 of municipal hotel |
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occupancy tax revenue is used for the construction of the |
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recreational venue; |
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(C) a majority of the hotels in the municipality |
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request the municipality to construct the recreational venue; |
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(D) the recreational venue will be used primarily |
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by hotel guests; and |
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(E) the municipality will pay for maintenance of |
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the recreational venue from the municipality's general fund; and |
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(11) the construction, improvement, enlarging, |
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equipping, repairing, operation, and maintenance of a coliseum or |
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multiuse facility, if the municipality: |
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(A) has a population of at least 90,000 but less |
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than 120,000; and |
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(B) is located in two counties, at least one of |
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which contains the headwaters of the San Gabriel River. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |