what can hotel occupancy tax be used for

June 15, 2017. 1247 (H.B. September 1, 2009. (b) The municipality shall reimburse from the municipality's general fund any expenditure in excess of the amount of area hotel revenue attributable to the enhancements and upgrades to the municipality's hotel occupancy tax revenue fund. Sec. September 1, 2019. Sept. 1, 1987. Added by Acts 2013, 83rd Leg., R.S., Ch. The room rate or rental . Added by Acts 1987, 70th Leg., ch. Acts 2015, 84th Leg., R.S., Ch. (B) is located in a county adjacent to a county that borders Oklahoma; (38) a municipality with a population of less than 6,100 that: (A) is located in two counties, each of which has a population of 600,000 or more but less than two million; and. See Bennett Sandlin, General Counsel Texas Municipal League The Hotel Tax Two-Step, Texas Town & City pp. June 16, 2015. (3) is adjacent to two or more counties, each of which has a population of 50,000 or more. September 1, 2011. (e) The governing body of a municipality shall retain sufficient control over revenue described by this section to ensure the revenue is used to benefit the municipality by improving or expanding an airport described by Subsection (b). 2, eff. Sec. 4347), Sec. (d) The comptroller may adopt rules necessary to administer this section. endstream endobj startxref The municipality may adopt an ordinance to enforce this section. An occupancy tax can also be referred to as a lodging tax, a room tax, a sales tax, a tourist tax, or a hotel tax. (c) A municipality by ordinance may authorize misdemeanor punishment for a violation of an ordinance adopted under this chapter. 942), Sec. 616 (H.B. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 351.1022. (a) This section applies only to a municipality described by Section 351.102(e)(3). 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. Acts 2009, 81st Leg., R.S., Ch. In this chapter: (1) "Municipality" includes any incorporated city, town, or village. (a) In this section: (1) "Base year amount" means the amount of hotel-associated revenue collected in a project financing zone during the calendar year in which a municipality designates the zone. (a) This section applies only to a municipality that is the county seat of a county that has a population of more than 10,000 and contains a portion of Mound Lake. 320), Sec. 1, eff. 4347), Sec. A qualified hotel: (A) must be located on land owned by the designating municipality; (B) must be connected to a qualified convention center facility or have an exterior wall that is located not more than 1,000 feet from the nearest exterior wall of the qualified convention center facility; and. 1896), Sec. (b) The rate in an eligible central municipality may not exceed nine percent of the price paid for a room. 1163 (H.B. 2438), Sec. 221 (H.B. 3, eff. (b) A municipality that uses revenue derived from the tax imposed under this chapter or funds received under Section 351.156 for repayment of bonds, other obligations, or contractual obligations issued or incurred for a qualified project under Section 351.155 may not, in a fiscal year that begins after the qualified project is complete and during any part of which the bonds, other obligations, or contractual obligations are outstanding, reduce the amount of revenue derived from the tax imposed under this chapter and allocated for a purpose described by Section 351.101(a)(6) to an amount that is less than the sum of: (1) the amount of the revenue derived from the tax imposed under this chapter and allocated by the municipality for a purpose described by Section 351.101(a)(6) during the fiscal year beginning October 1, 2016; and. %PDF-1.5 % The comptroller shall pay to each municipality the revenue to which the municipality is entitled under this subchapter at least quarterly. At that time, the hotel can stop charging the guest tax. 1420 and H.B. Acts 2005, 79th Leg., Ch. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES. September 1, 2019. texas tax code chapter 352 give counties the authorization to levy a tax on a . September 1, 2019. (C) that includes a state park and a national wildlife refuge. 4, eff. (10) "Revenue" includes any interest derived from the revenue. 117, Sec. 1, eff. June 16, 2015. 3, eff. 3098), Sec. Sept. 1, 1987. June 14, 2013. 785 (H.B. 5012, 88th Legislature, Regular Session, for amendments affecting the following section. 10, eff. 267 (H.B. 1734), Sec. 1255 (H.B. Acts 2009, 81st Leg., R.S., Ch. 4, eff. (a) This section applies only to a municipality that is the county seat of a county that: (1) is located on the Texas-Mexico border; (2) has a population of 500,000 or more; and. 1087 (H.B. (C) any parking area or structure located in the municipality, regardless of who owns the area or structure or the property on which the area or structure is located, the nearest property line of which is located not more than two miles from the nearest exterior wall of the multipurpose convention center facility. 970), Sec. 1, eff. Aug. 30, 1993; Acts 1999, 76th Leg., ch. CHAPTER 351. 1324), Sec. Sept. 1, 1987. 490 (S.B. The following section was amended by the 88th Legislature. September 1, 2019. E^kT!P"`EN9gV9c%-;x_*50i ie/p")D[Y/l&\4C!(F @N2# Fe1;]^010IYLALG X8i}fd:F> T= 915 (H.B. You pay these taxes when you rent a room, bed or other space. A municipality is entitled to receive revenue as provided by Sections 351.156 and 351.157 until the 10th anniversary of the date the qualified hotel to which the entitlement relates is open for initial occupancy. Imposition and computation of tax. 1420, 88th Legislature, Regular Session, for amendments affecting the following section. June 14, 2021. 2702), Sec. Part III will address the management of Hotel Occupancy Tax funds and fiduciary duty in the managing of these funds. 1220 (S.B. (a) This section applies only to a municipality that: (1) has a population of more than 190,000; (2) is located in a county in which another municipality that has a population of more than one million is predominately located; and. Acts 2019, 86th Leg., R.S., Ch. The following section was amended by the 88th Legislature. Acts 2013, 83rd Leg., R.S., Ch. Pending publication of the current statutes, see H.B. Acts 2019, 86th Leg., R.S., Ch. 1, eff. If you don't pay on time, interest and penalties will be added to the amount you owe. (b) An eligible municipality or local government corporation acting on behalf of an eligible municipality is entitled to receive all funds from a multipurpose convention center facility project that the owner of a project could receive under Section 151.429(h) of this code or Section 2303.5055, Government Code, if a project for purposes of those provisions included a multipurpose convention center facility project. (c) The municipality may provide that the reimbursement provided or required by this section be forfeited because of a failure to pay the tax or to file a report as required by the municipality. (a) A municipality that has a population of 1.18 million or more, is located predominantly in a county that has a total area of less than 1,000 square miles, and that has adopted a council-manager form of government shall use the amount of revenue from the tax that is derived from the application of the tax at a rate of more than four percent of the cost of a room as follows: (A) constructing, improving, enlarging, equipping, and repairing the municipality's convention center complex; or, (B) pledging payment of revenue bonds and revenue refunding bonds issued under Subchapter A, Chapter 1504, Government Code, for the municipality's convention center complex; and. (b) This subsection applies only to a contract that provides for the payment of one or more taxes imposed on the use or possession, or the right to the use or possession, of a room that is in a hotel, including a tax authorized by Chapter 156 or 352 of this code or by Subchapter H, Chapter 334, Local Government Code. 227 (H.B. 650 (S.B. May 29, 2017. TAX COLLECTION. (c) A municipality to which this section applies that spends more than 15 percent of the hotel occupancy tax revenue collected by the municipality in a fiscal year for the purposes provided by Section 351.101(a)(4): (1) may not in that fiscal year reduce the percentage of hotel occupancy tax revenue that the municipality spends for the purposes described by Section 351.101(a)(3) to a percentage that is less than the average percentage of hotel occupancy tax revenue spent by the municipality for those purposes during the 36-month period preceding that fiscal year; and. 4158), Sec. 328, Sec. For municipalities with a population of less than 200,000, allocations for the purposes provided by Section 351.101(a)(3) are as follows: (1) if the tax rate in a municipality is not more than three percent of the cost paid for a room, not less than the amount of revenue received by the municipality from the tax at a rate of one-half of one percent of the cost of the room; or. (a) This section applies only to a municipality that is the largest municipality in a county described by Section 352.002(a)(14). 4, eff. (g) The comptroller shall deposit incremental hotel-associated revenue collected by or forwarded to the comptroller in a separate suspense account to be held in trust for the municipality that is entitled to receive the revenue. 14.24(a), eff. 1004 (H.B. (2) three percent of the amount of revenue derived from the tax imposed under this chapter during the fiscal year for which the amount required by this subsection is being determined. (B) an interlocal agreement directly related to the project. May 28, 2011. 2, eff. For expiration of this section, see Subsection (f). 191, Sec. (e) A municipality that uses revenue from the tax imposed under this chapter for a purpose provided by this section must spend the same amount of revenue for the same purpose from a source other than that tax. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping. (B) is located adjacent to a bay that is bordered by a municipality to which this section applies. Added by Acts 1987, 70th Leg., ch. Go to Your Listings on airbnb.com and select a listing. 1110, Sec. 1, 3, eff. 1093), Sec. (B) is located in two counties with 90 percent of the municipality's territory located in a county with a population of at least 580,000, and the remaining territory located in a county with a population of at least four million. 1, eff. 1, eff. Sec. 1, eff. (5) "Tourism" means the guidance or management of tourists. 191, Sec. This is similar to promoting the music festival above. 663 (H.B. (a) This section applies only to a municipality that has a population of at least 190,000, no part of which is located in a county with a population of at least 150,000. (a) This section applies only to a municipality with a population of 200,000 or more but less than 300,000 that contains a component institution of the Texas Tech University System. Acts 2013, 83rd Leg., R.S., Ch. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN BORDER COUNTIES. (g) Repealed by Acts 2019, 86th Leg., R.S., Ch. 351.151. (a) A municipality that spends municipal hotel occupancy tax revenue for the enhancement and upgrading of existing sports facilities or fields as authorized by Section 351.101(a)(7) or (n), Section 351.1069, or Section 351.10711: (1) shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the sports events and tournaments held on the enhanced or upgraded facilities or fields for five years after the date the enhancements and upgrades are completed; and. Acts 2009, 81st Leg., R.S., Ch. (c) An eligible municipality or local government corporation acting on behalf of an eligible municipality may pledge or commit the funds to which the municipality or local government corporation is entitled as provided by Subsection (b) for the payment of bonds, other obligations, or contractual obligations issued or incurred for the multipurpose convention center facility project. 351.1055. (e) To receive a refund of tax paid under this chapter, the governmental entity entitled to the refund must file a refund claim on a form provided by the municipality and containing the information required by the municipality. 1, eff. $10 or more, but less than $20. 2, eff. Guests who notify the hotel in writing of their . $30 or more, but less than $40. 9, eff. September 1, 2019. 1420, Sec. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES BORDERING BAYS. ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN MUNICIPALITIES IN BORDER COUNTIES. The municipality may not delegate to any person the management or supervision of its convention and visitors programs and activities funded with revenue from the tax authorized by this chapter other than by contract as provided by this subsection. (c) The municipality may pledge the funds to which the municipality is entitled as provided by Subsection (b) for the payment of bonds, other obligations, or contractual obligations issued or incurred to acquire, lease, construct, improve, enlarge, and equip the hotel project. (b) Except as provided by Subsection (b-1), a municipality must bring suit under this section not later than the fourth anniversary of the date the tax becomes due. 1308, Sec. Hotel Occupancy Tax funds (in Texas) are to be spent on authorized uses if the HOT funds are spent in a manner directly enhancing and promoting tourism and the convention and hotel industry. Acts 2017, 85th Leg., R.S., Ch. 87, eff. (c) A municipality to which this section applies may not use municipal hotel tax revenue to construct or expand a facility described by Subsection (b) in an amount that would exceed the amount of hotel revenue in the area that is likely to be reasonably attributable to events held at that facility during the 15-year period beginning on the date the construction or expansion is completed. 1, eff. 2, eff. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN MUNICIPALITIES. June 19, 2009. Pending publication of the current statutes, see H.B. (i) A municipality shall notify the comptroller if the qualified project in the project financing zone is abandoned. A municipality may directly perform an audit authorized by this section or contract with another person to perform the audit on an hourly rate or fixed-fee basis. Added by Acts 1987, 70th Leg., ch. 4347), Sec. Notwithstanding any other law, the comptroller shall deposit the revenue from the taxes described by Sections 351.156 and 351.157 that were collected by or forwarded to the comptroller in trust in a separate suspense account of the qualified project. 2445), Sec. 1717), Sec. September 1, 2011. 748), Sec. 748), Sec. (36) a municipality that is the county seat of a county that: (A) has a population of 585,000 or more; and. Acts 2021, 87th Leg., R.S., Ch. 1, eff. 1, eff. Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1, eff. 6, eff. The nine categories for expenditure of the hotel occupancy tax are as follows: Funding the establishment, improvement, or maintenance of a convention center or visitor information center. 680, Sec. 53 (S.B. 1662), Sec. 1110, Sec. 0 (c) Subject to Subsection (b)(2), the comptroller shall prescribe the form a municipality must use for the report required to be submitted under this section. Sept. 1, 1997; Acts 1999, 76th Leg., ch. In addition to the amount of any tax owed under this chapter, the person is liable to the municipality for: (1) the municipality's reasonable attorney's fees; (2) the costs of an audit conducted under Subsection (a-1)(1), as determined by the municipality using a reasonable rate, but only if: (A) the tax has been delinquent for at least two complete municipal fiscal quarters at the time the audit is conducted; and. 1467, Sec. (c) Not more than 15 percent of the hotel occupancy tax revenue collected by a municipality described by Subsection (a) may be used for the purposes provided by Section 351.101(a)(4). 351.1075. Guests who occupy a hotel room for 30 or more consecutive days are considered permanent residents and are exempt from hotel tax as long as there is no interruption of payment during that period. June 9, 2017. Sec. A person that receives a grant from a grantee of the municipality under this subsection shall: (1) at least annually submit a report of the person's expenditures of funds received from the grantee to the governing body of the municipality; and. (a) If a person who is liable for the payment of a tax under this chapter is the owner of a hotel and sells the hotel, the successor to the seller or the seller's assignee shall withhold an amount of the purchase price sufficient to pay the amount due until the seller provides a receipt by a person designated by the municipality to provide the receipt showing that the amount has been paid or a certificate showing that no tax is due. hb```,@( June 15, 2007. 2, eff. 2702), Sec. 952 (H.B. Oct. 1, 1999; Acts 2001, 77th Leg., ch. The important point here is actually the NUMBER of short-term rentals and this is where it gets interesting. 1724), Sec. CHAPTER 156. 1, eff. 1, eff. Acts 2015, 84th Leg., R.S., Ch. 351.1064. Sec. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY. 1724), Sec. 50 cents per day per room + the hotel room occupancy tax rate. 660), Sec. ENTITLEMENT TO CERTAIN TAX REVENUE. $1.50 per day per room + the hotel room occupancy tax rate. Sec. (B) at least 100,000 but not more than 200,000. Sept. 1, 1987. June 14, 2019. 825, Sec. 1, eff. Added by Acts 2017, 85th Leg., R.S., Ch. 1, eff. June 16, 2021. 1, eff. (d) If the tax authorized by this chapter is imposed by an eligible coastal municipality at a rate of six or more percent, no lesser amount than the amount of revenue derived from the application of the tax at a rate of one percent of the cost of a room shall be used as matching funds for state funds available to clean and maintain public beaches and for other public beach-cleaning funds. For example, will the donation of Hotel Occupancy Tax funds to a shelter meet the test? Sept. 1, 2001. 127 (S.B. Added by Acts 1987, 70th Leg., ch. 3727, S.B. 785 (H.B. June 17, 2011. Acts 2017, 85th Leg., R.S., Ch. . 3, eff. June 19, 2009. (a) If, as a result of an audit conducted under Section 351.004, a municipality obtains documentation or other information showing a failure to collect or pay when due both the tax imposed by this chapter and the tax imposed by Chapter 156 on a person who pays for the right to occupy a room or space in a hotel, the municipality shall notify and submit the relevant information to the comptroller. 5012, S.B. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. 1247), Sec. MUNICIPAL HOTEL OCCUPANCY TAXES SUBCHAPTER A. Amended by Acts 1993, 73rd Leg., ch. The municipality shall allocate for the construction, expansion, maintenance, or operation of convention center facilities all revenue received by the municipality that is derived from the application of the tax at a rate of more than seven percent of the price paid for a room in a hotel. (g) The right to use or possess a room in a hotel is exempt from taxation under this chapter if the person required to collect the tax receives, in good faith from a guest, an exemption certificate stating qualification for an exemption provided in Subsection (c). (g) The following statutes prevail over any conflicting provision in the charter of an eligible coastal municipality: (2) Chapter 306, Local Government Code; and. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 4347), Sec. (2) make records of those expenditures available for review to the governing body of the municipality and any other person. (a) This section applies only to a municipality: (1) that has a population of not more than 5,000; and. The following projects may be funded with local HOT revenue: Constructing, improving, enlarging, equipping, repairing, operating and maintaining a convention center or visitor information center; Sec. 1322 (H.B. (B) the total amount of hotel occupancy tax revenue spent by the municipality for the purposes provided by Section 351.101(a)(4). TAX RATES. 1, eff. (g) This section does not prohibit a person that receives a grant from a municipality to conduct an activity authorized by Subsection (a)(4) from making a grant by contract to another person to conduct an activity authorized by that subdivision. Added by Acts 2019, 86th Leg., R.S., Ch. 22(d), eff. (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel. 351.002. 952 (H.B. 328, Sec. 1247), Sec. (c) A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to: (1) maintain or operate sports facilities and fields only if the conditions specified by Sections 351.101(a)(7)(A) and (C) are met; and. 3(a), eff. Further, the promotion of a Chamber normally will not fit into an authorized use or category which is the second part of the test. 120, eff. Acts 2009, 81st Leg., R.S., Ch. 2445), Sec. (c) A municipality may pledge or commit revenue under this section for only one qualified project. This subsection does not apply to a municipality to which Section 351.106 applies or to an eligible central municipality with a population of less than 440,000. 3356), Sec. Added by Acts 2013, 83rd Leg., R.S., Ch. September 1, 2013. 1231 (H.B. (f) An eligible coastal municipality and a park board of trustees created by the municipality may: (1) contract for the park board to use the tax authorized by this chapter as provided by this section; and. Acts 2011, 82nd Leg., R.S., Ch. Sec. (2) privately owned and operated but partially financed by the municipality. (3) if a political subdivision that is entitled to receive the revenue from the tax agrees in writing to the municipality receiving that revenue: (A) the sales and use tax imposed by the political subdivision under Chapter 322 or 323; (B) the hotel occupancy tax imposed by the political subdivision under Chapter 352; and. (k) In addition to other authorized uses, a municipality that is intersected by both State Highways 71 and 95 may use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field as specified by Subsection (a)(7), provided that the requirements of Subsections (a)(7)(A) and (C) are met. (c) A municipality may use for the purposes provided by Subsections (b)(1), (2), and (3) not more than the greater of: (1) 15 percent of the hotel occupancy tax revenue collected by the municipality; or. A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. The following section was amended by the 88th Legislature. (s) In addition to other authorized uses, a municipality that has a population of 70,000 or more but less than 90,000 and is located in two counties, one of which has a population of four million or more and the other of which has a population of less than 50,000, may use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field as specified by Subsection (a)(7), provided that the requirements of Subsections (a)(7)(A) and (C) and Section 351.1076 are met. (B) a multipurpose arena or venue that includes a livestock facility and is located within or adjacent to a recognized cultural district, and any related infrastructure, that is: (i) located on land owned by a municipality or by the owner of the venue; (ii) partially financed by private contributions that equal not less than 40 percent of the project costs; and. 2, eff. 1110, Sec. (g-1) A municipality may not require a person that receives funds directly from the municipality through a grant to conduct an activity authorized by Subsection (a)(4) to waive a right guaranteed by law to the person or to enter into an agreement with another person. (a) This section applies only to: (1) a municipality with a population of at least 95,000 that is located in a county that is bisected by United States Highway 385 and has a population of not more than 140,000; and. May 30, 2009. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. (B) in which the birthplace of a president of the United States is located; (30) a municipality that contains a portion of U.S. Highway 79 and State Highway 130; (31) a municipality with a population of 48,000 or more but less than 95,000 that is located in two counties, one of which has a population of 900,000 or more but less than 1.7 million; (32) a municipality with a population of less than 25,000 that contains a museum of Western American art; (33) a municipality with a population of 50,000 or more that is the county seat of a county that contains a portion of the Sam Houston National Forest; (34) a municipality with a population of less than 25,000 that: (A) contains a cultural heritage museum; and. Aug. 28, 1989; Acts 1989, 71st Leg., ch. (b) The municipality may not impose a tax under this section if as a result of the adoption the combined rate of state, county, and municipal hotel occupancy taxes in the extraterritorial jurisdiction exceeds 15 percent of the price paid for a room in a hotel. 1, eff. 298, Sec. Sept. 1, 1993; Acts 2001, 77th Leg., ch. (2) pay bonds issued for a purpose described by Subdivision (1). 1207), Sec. 1, eff. 227 (S.B. (B) is adjacent to a county with a population of four million or more; (37) a municipality with a population of less than 10,000 that: (A) contains a component university of The Texas A&M University System; and. (e) Subsections (b) and (c) do not prevent a municipality or funded entity from subsequently adding an activity, program, or event to the list required by those subsections if the activity, program, or event is directly enhancing and promoting tourism and the convention and hotel industry. Sec. 942), Sec. 652 (S.B. MUNICIPAL HOTEL OCCUPANCY TAXES, SUBCHAPTER A. 1247), Sec. (c) Notwithstanding any other provision of this chapter and subject to Subsections (d) and (e), a municipality to which this section applies may use not more than 10 percent of the revenue derived from the tax imposed under this chapter: (1) for a purpose described by Section 351.105(a)(1) or (2); (2) to clean and maintain adjacent public land; or. 3484), Sec. The following section was amended by the 88th Legislature. 4187), Sec. EXCEPTION TO OWNERSHIP REQUIREMENT. 14.003, eff.
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