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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 taxes by certain |
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municipalities for ecological and space exploration-related |
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tourism. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1054 to read as follows: |
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Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM |
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AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES. |
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(a) In this section, "spacecraft" and "spaceport" have the |
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meanings assigned by Section 507.001, Local Government Code. |
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(b) Notwithstanding any other provision of this chapter, an |
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eligible barrier island coastal municipality may use revenue from |
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the municipal hotel occupancy tax for: |
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(1) promotional and event expenses for an ecological |
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tourism event, including an event for which the primary attraction |
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is traveling to an area of natural or ecological interest for the |
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purpose of observing and learning about wildlife and the area's |
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natural environment, if: |
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(A) a majority of the event's participants are |
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tourists; and |
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(B) the event substantially increases economic |
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activity at hotels and motels within or in the vicinity of the |
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municipality; and |
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(2) expenses directly related to: |
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(A) the acquisition of sites for spacecraft and |
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spaceport activities; and |
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(B) the construction, improvement, enlarging, |
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equipping, repairing, operation, and maintenance of facilities |
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utilized by hotel guests to observe and learn about spacecraft and |
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spaceport operations. |
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(c) A municipality may use for the purpose provided by |
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Subsection (b)(1) not more than the greater of: |
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(1) 15 percent of the hotel occupancy tax revenue |
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collected by the municipality; or |
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(2) the amount of tax received by the municipality at |
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the rate of one percent of the cost of a room, whichever is greater. |
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SECTION 2. Section 351.1055(d), Tax Code, is amended to |
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read as follows: |
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(d) Notwithstanding any other provision of this chapter and |
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except as provided by Subsection (e), an eligible barrier island |
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coastal municipality shall use at least the amount of revenue |
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derived from the application of the tax at a rate of seven percent |
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of the cost of a room for the purposes authorized under Sections |
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351.101(a)(1) and (3) and Sections 351.1054(b)(1) and (2). If an |
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eligible barrier island coastal municipality uses hotel occupancy |
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tax revenue for a purpose described by Section 351.1054(b)(2), the |
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municipality may not reduce the amount of revenue that is used for |
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purposes described by Section 351.101(a)(3) to an amount that is |
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less than the average amount of revenue used by the municipality for |
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purposes described by Section 351.101(a)(3) during the 36-month |
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period that precedes the municipality's first use of revenue for a |
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purpose described by Section 351.1054(b)(2). |
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SECTION 3. 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, 2015. |