Bill Text: TX SB1423 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the use of municipal hotel occupancy taxes by certain municipalities for ecological and space exploration-related tourism.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-18 - Referred to Natural Resources & Economic Development [SB1423 Detail]
Download: Texas-2015-SB1423-Introduced.html
| 84R6463 GRM-F | ||
| By: Lucio | S.B. No. 1423 | |
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| relating to the use of municipal hotel occupancy taxes by certain | ||
| municipalities for ecological and space exploration-related | ||
| tourism. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.1054 to read as follows: | ||
| Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM | ||
| AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES. | ||
| (a) In this section, "spacecraft" and "spaceport" have the | ||
| meanings assigned by Section 507.001, Local Government Code. | ||
| (b) Notwithstanding any other provision of this chapter, an | ||
| eligible barrier island coastal municipality may use revenue from | ||
| the municipal hotel occupancy tax for: | ||
| (1) promotional and event expenses for an ecological | ||
| tourism event, including an event for which the primary attraction | ||
| is traveling to an area of natural or ecological interest for the | ||
| purpose of observing and learning about wildlife and the area's | ||
| natural environment, if: | ||
| (A) a majority of the event's participants are | ||
| tourists; and | ||
| (B) the event substantially increases economic | ||
| activity at hotels and motels within or in the vicinity of the | ||
| municipality; and | ||
| (2) expenses directly related to: | ||
| (A) the acquisition of sites for spacecraft and | ||
| spaceport activities; and | ||
| (B) the construction, improvement, enlarging, | ||
| equipping, repairing, operation, and maintenance of facilities | ||
| utilized by hotel guests to observe and learn about spacecraft and | ||
| spaceport operations. | ||
| (c) A municipality may use for the purpose provided by | ||
| Subsection (b)(1) not more than the greater of: | ||
| (1) 15 percent of the hotel occupancy tax revenue | ||
| collected by the municipality; or | ||
| (2) the amount of tax received by the municipality at | ||
| the rate of one percent of the cost of a room, whichever is greater. | ||
| SECTION 2. Section 351.1055(d), Tax Code, is amended to | ||
| read as follows: | ||
| (d) Notwithstanding any other provision of this chapter and | ||
| except as provided by Subsection (e), an eligible barrier island | ||
| coastal municipality shall use at least the amount of revenue | ||
| derived from the application of the tax at a rate of seven percent | ||
| of the cost of a room for the purposes authorized under Sections | ||
| 351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an | ||
| eligible barrier island coastal municipality uses hotel occupancy | ||
| tax revenue for a purpose described by Section 351.1054(b)(2), the | ||
| municipality may not reduce the amount of revenue that is used for | ||
| purposes described by Section 351.101(a)(3) to an amount that is | ||
| less than the average amount of revenue used by the municipality for | ||
| purposes described by Section 351.101(a)(3) during the 36-month | ||
| period that precedes the municipality's first use of revenue for a | ||
| purpose described by Section 351.1054(b)(2). | ||
| SECTION 3. 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. | ||
