Bill Text: TX SB412 | 2013-2014 | 83rd Legislature | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax for the maintenance, operation, and promotion of a coliseum in the county; authorizing a tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2013-05-18 - Effective immediately [SB412 Detail]

Download: Texas-2013-SB412-Engrossed.html

---

By: Seliger S.B. No. 412

A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax for the maintenance, operation, and promotion of and
improved access to a coliseum in the county; authorizing 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 (q) to read as follows:
(q) The commissioners court of a county with a population of
less than 200,000 in which a minor league hockey team is or has been
located and in which a component institution of The University of
Texas System is located may impose a tax as provided by Subsection
(a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (r) to read as follows:
(r) The tax rate in a county authorized to impose the tax
under Section 352.002(q) 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 352.1038 to read as follows:
Sec. 352.1038. USE OF REVENUE: CERTAIN COUNTIES CONTAINING
UNIVERSITIES. The revenue from a tax imposed under this chapter by
a county authorized to impose the tax under Section 352.002(q) may
be used only to:
(1) operate, maintain, and improve a coliseum in the
county;
(2) advertise and conduct solicitations and
promotional programs to attract visitors to the coliseum; and
(3) maintain and improve infrastructure in the county
to improve traffic flow to the coliseum.
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, 2013.