HB3118 - Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

  89R23637 JBD-F     By: Troxclair H.B. No. 3118     Substitute the following for H.B. No. 3118:     By:  Capriglione C.S.H.B. No. 3118       A BILL TO BE ENTITLED   AN ACT   relating to the use of municipal hotel occupancy tax revenue in   certain municipalities.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 351.101(a), Tax Code, is amended to read   as follows:          (a)  Revenue from the municipal hotel occupancy tax may be   used only to promote tourism and the convention and hotel industry,   and that use is limited to the following:                (1)  the acquisition of sites for and the construction,   improvement, enlarging, equipping, repairing, operation, and   maintenance of convention center facilities or visitor information   centers, or both;                (2)  the furnishing of facilities, personnel, and   materials for the registration of convention delegates or   registrants;                (3)  advertising and conducting solicitations and   promotional programs to attract tourists and convention delegates   or registrants to the municipality or its vicinity;                (4)  the encouragement, promotion, improvement, and   application of the arts, including instrumental and vocal music,   dance, drama, folk art, creative writing, architecture, design and   allied fields, painting, sculpture, photography, graphic and craft   arts, motion pictures, radio, television, tape and sound recording,   and other arts related to the presentation, performance, execution,   and exhibition of these major art forms;                (5)  historical restoration and preservation projects   or activities or advertising and conducting solicitations and   promotional programs to encourage tourists and convention   delegates to visit preserved historic sites or museums:                      (A)  at or in the immediate vicinity of convention   center facilities or visitor information centers; or                      (B)  located elsewhere in the municipality or its   vicinity that would be frequented by tourists and convention   delegates;                (6)  expenses, including promotion expenses, directly   related to a sporting event in which the majority of participants   are tourists who substantially increase economic activity at hotels   and motels within the municipality or its vicinity if:                      (A)  the municipality is located in a county with   a population of one million or less;                      (B)  the municipality has a population of more   than 67,000 and is located in two counties with 90 percent of the   municipality's territory located in a county with a population of   at least 800,000, and the remaining territory located in a county   with a population of at least four million; [ or ]                      (C)  the municipality has a population of at least   200,000 and shares a border with:                            (i)  a municipality with a population of at   least 62,000 that:                                  (a)  borders Lake Ray Hubbard; and                                  (b)  is located in two counties, one of   which has a population of less than 110,000; and                            (ii)  Lake Ray Hubbard; or                       (D)  the municipality:                             (i)  has a population of at least 9,000;                             (ii)     is wholly located in a county in which   the State Capitol is located; and                             (iii)     is adjacent to or bisected by State   Highway 71;                (7)  subject to Section 351.1076, the promotion of   tourism by the enhancement and upgrading of existing sports   facilities or fields if:                      (A)  the municipality owns the facilities or   fields;                      (B)  the municipality:                            (i)  has a population of 80,000 or more and   is located in a county that has a population of 610,000 or less;                            (ii)  has a population of at least 80,000 but   not more than 125,000 and is located in a county that has a   population of less than 240,000 but more than 233,500;                            (iii)  has:                                  (a)  a population of at least 10,000   and is located in a county that has a population of more than 70,000   and borders Lake Livingston; or                                  (b)  a population of 36,000 or more and   is located in a county with a population of less than 95,000 that   borders Oklahoma;                            (iv)  has a population of at least 13,000 but   less than 48,000 and is located in a county that has a population of   at least 200,000;                            (v)  has a population of at least 70,000 but   less than 90,000 and no part of which is located in a county with a   population greater than 150,000;                            (vi)  is located in a county that:                                  (a)  is adjacent to the Texas-Mexico   border;                                  (b)  has a population of at least   500,000; and                                  (c)  does not have a municipality with   a population greater than 500,000;                            (vii)  is located in a county that has a   population of 100,000 or less and the municipality has a population   of:                                  (a)  more than 24,400 and less than   25,000; or                                  (b)  more than 28,150 and less than   31,000;                            (viii)  is located in a county that has a   population of not more than 300,000 and in which a component   university of the University of Houston System is located;                            (ix)  has a population of at least 40,000 and   the San Marcos River flows through the municipality;                            (x)  has a population of more than 67,000 and   is located in two counties with 90 percent of the municipality's   territory located in a county with a population of at least 800,000,   and the remaining territory located in a county with a population of   at least four million;                            (xi)  contains an intersection of   Interstates 35E and 35W and at least two public universities; or                            (xii)  is described by Subdivision (6)(C);   and                      (C)  the sports facilities and fields have been   used, in the preceding calendar year, a combined total of more than   10 times for district, state, regional, or national sports   tournaments;                (8)  for a municipality with a population of at least   70,000 but less than 90,000, no part of which is located in a county   with a population greater than 150,000, the construction,   improvement, enlarging, equipping, repairing, operation, and   maintenance of a coliseum or multiuse facility;                (9)  signage directing the public to sights and   attractions that are visited frequently by hotel guests in the   municipality;                (10)  the construction, improvement, enlarging,   equipping, repairing, operation, and maintenance of a coliseum or   multiuse facility, if the municipality:                      (A)  has a population of at least 90,000 but less   than 120,000; and                      (B)  is located in two counties, at least one of   which contains the headwaters of the San Gabriel River; and                (11)  for a municipality with a population of more than   175,000 but less than 225,000 that is located in two counties, each   of which has a population of less than 200,000, the construction,   improvement, enlarging, equipping, repairing, operation, and   maintenance of a coliseum or multiuse facility and related   infrastructure or a venue, as defined by Section 334.001(4), Local   Government Code, that is related to the promotion of tourism.          SECTION 2.  Section 351.1066(a), Tax Code, is amended to   read as follows:          (a)  This section applies only to:                (1)  a municipality with a population of at least 3,500   but less than [Text truncated for display. 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