Bill Summary – FastDemocracy

         
            H.B. No. 3727
         
Statutes affected: 
Introduced: Tax Code 351.001, Tax Code 351.009, Tax Code 351.101, Tax Code 351.1021, Tax Code 351.103, Tax Code 351.110, Tax Code 352.009 (Tax Code 352, Tax Code 351)
House Committee Report: Tax Code 351.001, Tax Code 351.009, Tax Code 351.101, Tax Code 351.1021, Tax Code 351.103, Tax Code 351.110, Tax Code 352.009 (Tax Code 352, Tax Code 351)
Engrossed: Tax Code 351.001, Tax Code 351.009, Tax Code 351.101, Tax Code 351.1021, Tax Code 351.103, Tax Code 351.110, Tax Code 352.009 (Tax Code 352, Tax Code 351)
Senate Committee Report: Tax Code 351.001, Tax Code 351.009, Tax Code 351.101, Tax Code 351.1021, Tax Code 351.103, Tax Code 351.110, Tax Code 352.009 (Tax Code 352, Tax Code 351)
Enrolled: Tax Code 351.001, Tax Code 351.009, Tax Code 351.101, Tax Code 351.1021, Tax Code 351.103, Tax Code 351.110, Tax Code 351.152, Tax Code 352.009 (Tax Code 352, Tax Code 351)

               AN ACT
            
            relating to municipal and county hotel occupancy taxes.
         
                   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
                   SECTION 1.  Sections 351.001(2), (6), (8), and (10), Tax 
         
            Code, are amended to read as follows:
         
                         (2)  "Convention center facilities" or "convention 
         
            center complex" means facilities that are primarily used to host 
         
            conventions and meetings.  The term means civic centers, civic 
         
            center buildings, auditoriums, exhibition halls, and coliseums 
         
            that are owned by the municipality or other governmental entity or 
         
            that are managed in whole or part by the municipality.  In a 
         
            municipality with a population of 1.5 million or more, "convention 
         
            center facilities" or "convention center complex" means civic 
         
            centers, civic center buildings, auditoriums, exhibition halls, 
         
            and coliseums that are owned by the municipality or other 
         
            governmental entity or that are managed in part by the 
         
            municipality, hotels owned by the municipality or a nonprofit 
         
            municipally sponsored local government corporation created under 
         
            Chapter 431, Transportation Code, within 1,000 feet of a convention 
         
            center owned by the municipality, or a historic hotel owned by the 
         
            municipality or a nonprofit municipally sponsored local government 
         
            corporation created under Chapter 431, Transportation Code, within 
         
            one mile of a convention center owned by the municipality.  The term 
         
            includes parking areas or facilities that are for the parking or 
         
            storage of conveyances and that are located at or within 1,500 feet 
         
            of the [in the vicinity of other] convention center facilities.  The 
         
            term also includes a hotel owned by or located on land that is owned 
         
            by an eligible central municipality or by a nonprofit corporation 
         
            acting on behalf of an eligible central municipality and that is 
         
            located within 1,000 feet of a convention center facility owned by 
         
            the municipality.  The term also includes a hotel that is owned in 
         
            part by an eligible central municipality described by Subdivision 
         
            (7)(D) and that is located within 1,000 feet of a convention center 
         
            facility.  For purposes of this subdivision, "meetings" means 
         
            gatherings [of people] that:
         
                               (A)  are attended by:
         
                                     (i)  tourists; or
         
                                     (ii)  individuals who spend the night at a 
         
            hotel or attend a meeting at a hotel; and
         
                               (B)  enhance and promote tourism and the 
         
            convention and hotel industry.
         
                         (6)  "Tourist" means an individual who travels from the 
         
            individual's residence to a different municipality, county, state, 
         
            or country for business, pleasure, recreation, education, or 
         
            culture.
         
                         (8)  "Visitor information center" or "tourism 
         
            information center" means a building or a portion of a building that 
         
            is primarily used to distribute or disseminate information to 
         
            tourists.
         
                         (10)  "Multiuse facility" means a facility at which the 
         
            majority of events attract tourists who substantially increase 
         
            economic activity at hotels in the municipality in which the 
         
            facility is located. ["Revenue" includes any interest derived from 
         
            the revenue.]
         
                   SECTION 2.  Section 351.009, Tax Code, is amended to read as 
         
            follows:
         
                   Sec. 351.009.  ANNUAL REPORT TO COMPTROLLER.  (a)  Not 
         
            later than March 1 [February 20] of each year, a municipality that 
         
            imposes the tax authorized by this chapter shall report to the 
         
            comptroller:
         
                         (1)  the rate of:
         
                               (A)  the tax imposed by the municipality under 
         
            this chapter; and
         
                               (B)  if applicable, the tax imposed by the 
         
            municipality under Subchapter H, Chapter 334, Local Government 
         
            Code;
         
                         (2)  the amount of revenue collected during the 
         
            municipality's preceding fiscal year from:
         
                               (A)  the tax imposed by the municipality under 
         
            this chapter; and
         
                               (B)  if applicable, the tax imposed by the 
         
            municipality under Subchapter H, Chapter 334, Local Government 
         
            Code; [and]
         
                         (3)  the amount and percentage of the revenue described 
         
            by Subdivision (2)(A) allocated by the municipality to each use




	AN ACT
	relating to municipal and county hotel occupancy taxes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Sections 351.001(2), (6), (8), and (10), Tax
	Code, are amended to read as follows:
	(2) "Convention center facilities" or "convention
	center complex" means facilities that are primarily used to host
	conventions and meetings. The term means civic centers, civic
	center buildings, auditoriums, exhibition halls, and coliseums
	that are owned by the municipality or other governmental entity or
	that are managed in whole or part by the municipality. In a
	municipality with a population of 1.5 million or more, "convention
	center facilities" or "convention center complex" means civic
	centers, civic center buildings, auditoriums, exhibition halls,
	and coliseums that are owned by the municipality or other
	governmental entity or that are managed in part by the
	municipality, hotels owned by the municipality or a nonprofit
	municipally sponsored local government corporation created under
	Chapter 431, Transportation Code, within 1,000 feet of a convention
	center owned by the municipality, or a historic hotel owned by the
	municipality or a nonprofit municipally sponsored local government
	corporation created under Chapter 431, Transportation Code, within
	one mile of a convention center owned by the municipality. The term
	includes parking areas or facilities that are for the parking or
	storage of conveyances and that are located at or within 1,500 feet
	of the [~~in the vicinity of other~~] convention center facilities. The
	term also includes a hotel owned by or located on land that is owned
	by an eligible central municipality or by a nonprofit corporation
	acting on behalf of an eligible central municipality and that is
	located within 1,000 feet of a convention center facility owned by
	the municipality. The term also includes a hotel that is owned in
	part by an eligible central municipality described by Subdivision
	(7)(D) and that is located within 1,000 feet of a convention center
	facility. For purposes of this subdivision, "meetings" means
	gatherings [~~of people~~] that:
	(A) are attended by:
	(i) tourists; or
	(ii) individuals who spend the night at a
	hotel or attend a meeting at a hotel; and
	(B) enhance and promote tourism and the
	convention and hotel industry.
	(6) "Tourist" means an individual who travels from the
	individual's residence to a different municipality, county, state,
	or country for business, pleasure, recreation, education, or
	culture.
	(8) "Visitor information center" or "tourism
	information center" means a building or a portion of a building that
	is primarily used to distribute or disseminate information to
	tourists.
	(10) "Multiuse facility" means a facility at which the
	majority of events attract tourists who substantially increase
	economic activity at hotels in the municipality in which the
	facility is located. [~~"Revenue" includes any interest derived from~~
	~~the revenue.~~]
	SECTION 2. Section 351.009, Tax Code, is amended to read as
	follows:
	Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not
	later than March 1 [~~February 20~~] of each year, a municipality that
	imposes the tax authorized by this chapter shall report to the
	comptroller:
	(1) the rate of:
	(A) the tax imposed by the municipality under
	this chapter; and
	(B) if applicable, the tax imposed by the
	municipality under Subchapter H, Chapter 334, Local Government
	Code;
	(2) the amount of revenue collected during the
	municipality's preceding fiscal year from:
	(A) the tax imposed by the municipality under
	this chapter; and
	(B) if applicable, the tax imposed by the
	municipality under Subchapter H, Chapter 334, Local Government
	Code; [~~and~~]
	(3) the amount and percentage of the revenue described
	by Subdivision (2)(A) allocated by the municipality to each use