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AGENDA City Council Special Meeting Tuesday, September 8, 2020
1102 Lohmans Crossing Road, Lakeway, TX 78734 6:30 PM
VIA VIDEOCONFERENCE
This meeting of the Lakeway City Council will be conducted via videoconference, pursuant to Governor Abbott’s Temporary Suspension of Open Meetings Laws issued on March 16, 2020. As always, you may watch the meeting using the city’s live stream at: https://www.lakeway-tx.gov/1062/Videos---Meetings-Events. There will be no in-person attendance at this meeting. Citizen Participation on posted agenda items will occur via telephone. If you wish to provide comments on a specific agenda item via telephone during the meeting, submit a public comment form on the city website before 3:00 pm Tuesday, September 8, 2020. Go to https://lakeway-tx.civicweb.net/Portal/CitizenEngagement.aspx to complete the form. Email [email protected] if you have any questions regarding citizen participation. City staff will send an email providing instructions for commenting during public participation via videoconference directly to those registered to comment. The same rules apply to telephone comments as to in-person comments. They must be on the topic of the agenda item, and they must be no more than 3 minutes in length.
Page 1 ESTABLISH QUORUM AND CALL TO ORDER. 2 PLEDGE OF ALLEGIANCE. 3 FY 2021 BUDGET.
• Presentation by City Manager Julie Oakley. • Public hearing. • Council discussion/action.
Draft Budget 3 - 65 4 HAMILTON GREENBELT WILDFIRE FUELS REDUCTION PROJECT.
Page 1 of 161
• Presentation by Forrester Carrie Burns. • Citizen participation. • Council discussion/action.
Presentation 66 - 70 5 HOT TAX POLICY.
• Presentation by Finance Director Shereen Gendy. • Citizen participation. • Council discussion/action.
Staff Report Proposed HOT Policy - DRAFT HOT Policy Current HOT Application Tax Code Chapter 351
71 - 161
6 ADJOURN. Signed this 3rd day of September, 2020. ________________________________ Sandra L. Cox, Mayor All items may be subject to action by City Council pursuant to Ordinance No. 2001-10-29-1, Article VI. The City Council may adjourn into Executive Session at any time during the course of this meeting to discuss any matters listed on the agenda, as authorized by the Texas Government Code including, but not limited to, Sections: 551.071 (Consultation with Attorney), 551.072 (Deliberations about Real Property), 551.073 (Deliberations about Gifts and Donations), 551.074 (Personnel Matters), 551.076 (Deliberations about Security Devices), 551.087 (Economic Development), 418.183 (Deliberations about Homeland Security Issues) and as authorized by the Texas Tax Code including, but not limited to, Section 321.3022 (Sales Tax Information). Certification: I certify that the above notice of meeting was posted on the City of Lakeway Official Community Bulletin Board on the 4th day of September, 2020 at 3:00 p.m. Council approved agendas and action minutes are available on line at http://www.lakeway-tx.gov/. The City of Lakeway Council meetings are available to all persons regardless of ability. If you require special assistance, please contact Jo Ann Touchstone, City Secretary, at 512-314-7506 at least 48 hours in advance of the meeting. _________________________________ Jo Ann Touchstone, City Secretary
Page 2 of 161
City of Lakeway DRAFTE DR General Fund Budget SummaryI Fiscal Year 2021
% Change % ChangeActual Budget Projected Budget Budget 20 Projected 20FY 19 FY 20 FY 20 FY 21 vs Budget 21 vs Budget 21
Total Tax Rate 0.1645 0.1645 0.1645 0.1694 3% 3%M&O Tax Rate 01201 0.1214 0.1214 0.1263 4% 4%1&5 Tax Rate 0.0444 0.0431 0.0431 0.0431 0% 0%Taxable Value of Property 39 4.683.987.8215 $ 4.997.808.2227 $ 4.997.808.227 $ 5.1Z4.808.209 3% 3%
REVENUEAd Valorem Tax $ 5,659,834 $ 6.067.339 $ 6.042.550 $ 6.472.633 7% 7%Franchise Fees 978.875 954,500 943.205 938,200 (2%) (1%)Sales Tax 4.275,803 4,398,102 4,557,330 4,329,464 (2%) (5%)Permits & Licenses 2,856,106 2,095,600 1,770,454 2,061,000 (2%) 16%Fines & Fees 532,395 582,505 311,035 334,905 (43%) 8%
Interest Income 143,494 122,750 77,470 41,000 (67%) (47%)Miscellaneous 357,174 304.900 342,010 337.125 11% (1%)Parks & Recreation 51.613 51,848 43.578 6.600 (87%) (85%)Donations/Grants 32.278 23.000 30.075 22.000 (4%) (27%)Activity Center 352,461 351,950 182,765 224,500 (36%) 23%Swim Center 226.269 232.900 143.580 164.500 (29%) 15%TOTAL REVENUE $ 15,466,302 S 15,185,394 $ 14,444,052 5 14,931,926 (2%) 3%
EXPENDITURESGeneral Services 3:‘ 891,741 $ 938,428 $ 937,562 5 992,353 6% 6%Administration 957,281 1,160,012 891,096 1.271.147 10% 43%Finance 485.082 548,623 545,021 564,238 3% 4%Police 5,373,043 5,897,396 5,488,266 5,838,577 (1%) 6%Municipal Court 735.143 684.157 625.584 621.317 (9%) (1%)Public Works 833,610 919,286 887,760 987,052 7% 11%
Building & Development Services 1,635,228 1,944,986 1.753.529 1,968,780 1% 12%Parks & Recreation 1,374,804 1,501.362 1,386.888 1,448,670 (4%) 4%Activity Center 643.612 720,585 711,574 602,581 (16%) (15%)Swim Center 560,067 589.763 501.874 618.287 5% 23%Capital Outlay - 230.000 230.000 82.000 (64%) (64%)TOTAL EXPENDITURES $ 13,489,611 $ 15,134,598 S 13,959,153 $ 14.995,001 ( 1%) 7%
Rev. Over (Under) Expenditures $ 1,976,691 $ 50,796 $ 484,899 $ (63,075)Transfer to Capital Reserve Fund (1,426,101) (350000) (350000) (350000)Transfer to/from Capjtal ProiectsFur (171.042) - - -
ENDING FUND BALANCE 5 5,483,092 $ 5,183,888 $ 5,617,991 $ 5,204,916Fund Balance Ratio 41% 34% 40% 35%
Page 3 of 161
Changes in Revenue from Last Year's Budget
Fines 8: Fees (Public Safety/Court) S (247,600)
Activity Center (127,450)
Interest Income (81,750)
Sales Tax (68,639)
Swim Center (68,400)
Parks & Recreation (45,248)
Permits & Licenses (BDS) (34,600)
Franchise Fees (16,300)
Donations/Grants (1,000)
$ (690,987)
Miscellaneous S 32,225
Ad Valorem Tax 195,176
S 227,401
Grand total S (463,585)
At NNR
Page 4 of 161
Expenditure Changes from Last Year's Budget
Cig Manager cuts
Fu||—time positions frozen (3) (235,686) Police Department (1), Municpal Court (1), BDS(1)
Part«time positions frozen (2) (20,000) Activity Center (2)
Supplies Cuts (50,750)
Services Cuts (94,700)
(401,136)
Other budgeted items
New Positions 192,500 Includes 9 mos. Grant Program Coordinator and Planner6 mos. Vehicle Maintenance Coordinator and EMC
Longevity pay - civilians 25,850
Health insurance increase — 3% 42,000Mid—yearPD sworn salary increases 63,000Full-year custodians (2) and ITAdministrator 52,000
Vehicles & Equip — Capital Outlay Transfer (148,000)
Pool heaters - Capital Outlay 33,515
260,865
Approximate difference from PY (140,271)
Other cuts
Employee pay increases (180,000)
Sum of all cuts and new items (320,271)
Page 5 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21Acct # Revenue Type Actual Budget Projected Budget
Ad Valorem Taxes01-40032 Penalties & Interest 29,524 26,500 24,365 23,00001-40040 Ad Valorem Taxes 5,630,310 6,040,839 6,018,185 6,449,633
Total Ad Valorem Taxes 5,659,834 6,067,339 6,042,550 6,472,633
Franchise Fees01-40104 Phone Franchise 161,631 143,000 129,526 125,00001-40105 Pedernales Electric Corp 228,950 235,000 234,848 235,00001-40107 Spectrum 198,361 201,500 203,608 203,00001-40108 Austin Energy 387,706 373,000 372,883 373,00001-40109 Texas Gas Service 2,227 2,000 2,340 2,200
Total Franchise Fees 978,875 954,500 943,205 938,200
Sales & Drink Tax01-40150 Drink tax 180,609 184,088 135,722 128,93601-40151 Sales tax 4,095,194 4,214,014 4,421,608 4,200,528
Total Sales & Drink Tax 4,275,803 4,398,102 4,557,330 4,329,464
Page 6 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21
Acct # Revenue Type Actual Budget Projected Budget
Building & Dev Fees01-40165 Forestry Development 128,663 100,000 36,420 40,00001-40166 Building Fees 25 - 804 -
01-40167 Development Fee - - - -
01-40168 Misc Permit Fee 5,975 6,500 5,000 5,00001-40180 Zoning 16,644 12,000 8,925 9,00001-40181 Subdivision 18,535 15,000 11,500 11,00001-40182 Site Development 255,152 190,000 57,330 100,00001-40183 Signage 17,480 16,000 11,600 12,00001-40185 Commercial - New 368,464 325,000 130,400 303,00001-40186 Commercial - Add, Alt & Mod 103,661 65,000 83,665 82,00001-40187 Commercial - Other 7,877 7,000 6,485 6,50001-40188 Commercial - App, Exc, Var 14,070 3,000 500 50001-40190 Residential — New 1,593,325 1,083,000 954,700 1,050,00001-40191 Residential - Add, Alt & Mod 114,263 110,000 55,455 55,00001-40192 Residential - Other 184,849 135,000 374,350 360,00001-40193 Residential - App, Exc, Var 12,138 15,000 12,470 12,50001-40195 Special Event - - - -
01-40196 Business Licenses 12,900 11,000 18,350 12,00001-40197 Web Processing Fees 2,085 2,100 2,500 2,500
Total BDS Fees 2,856,106 2,095,600 1,770,454 2,061,000
Page 7 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21Acct # Revenue Type Actual Budget Projected Budget
Municipal Court01-40200 Municipal Court Fines -
5001-40205 Refunds & Overpayments - - -
01-40202 Arrest Fee 14,160 14,200 7,755 10,00001-40203 Fines 391,711 445,000 208,580 225,00001-40204 Compliance Dismissal 25,776 24,000 15,330 17,00001-40207 Subpoena & Summons 955 1,500 100 25001-40209 Warrant Fee 16,110 17,600 10,700 12,00001-40210 Special Warrant Fee 2,968 3,400 1,600 2,00001-40214 Time Payment 3,553 3,900 1,750 2,50001-40216 TFC 5,290 4,900 3,340 4,00001-40217 Special Exp Fee 68,508 64,500 60,100 60,00001-40218 Local Omnibase Fee 1,455 1,500 980 1,00001-40219 Judicial City Fee 1,753 1,800 795 1,00001-40221 Jury Fee 6 5 5 501-40223 TC Warrant Fee 150 150 - 150
Total Municipal Court 532,395 582,505 311,035 334,905
Interest Income01-40300 Checking Interest 15,109 13,750 18,225 16,00001-40301 CD Interest 14,741 9,000 16,500 13,00001-40302 Texpool Interest 113,644 100,000 42,745 12,000
Total Interest Income 143,494 122,750 77,470 41,000
Page 8 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21Acct # Revenue Type Actual Budget Projected Budget
Miscellaneous01-40329 Open Records Requests 2,540 2,100 1,000 2,10001-40330 Miscellaneous Income 5,386 1,300 20,000 5,00001-40331 Copy Machine Fees 86 50 25 2501-40332 Sale of Assets 23,973 9,000 6,000 6,00001-40334 Animal Control Fees 910 1,200 - —
01-40335 Bee Caves lnterlocal 318,630 290,000 300,000 300,00001-40336 Insurance Proceeds 5,516 1,000 14,735 5,00001-40337 EV Charging Station 133 250 250 25001-40338 lnterlocal for EMC - - - 18,750
Total Miscellaneous 357,174 304,900 342,010 337,125
Parks & Rec Fees01-40351 Park Rental Fees 5,163 4,500 2,000 2,50001-40353 Donations - Parks 44,616 44,148 38,478 1,000O1-40356 HC Misc Revenue - - - -
01-40357 Memorials 1,475 3,000 3,000 3,00001-40359 Lakeway Book Sales 359 200 100 100
Total Parks & Rec Fees 51,613 51,848 43,578 6,600
DonationsIGrants01-40450 LCC-Hamilton Greenbelt Trust 9,491 6,000 14,075 6,00001-40455 Donations - Police 3,580 2,000 1,000 1,000O1-40456 Grants - Police 19,207 15,000 15,000 15,000
Total DonationslGrants 32,278 23,000 30,075 22,000Page 9 of 161
General Fund Revenue History
FY19 FY20 FY20Acct # Revenue Type Actual Budget Projected
Activity Ctr Fees01-40550 Annual Resdient Fee ($30) 30,955 30,500 24,60001-40551 Annual Non-Resident ($80) 11,515 11,250 10,19001-40553 Room Rental 117,497 110,000 55,00001-40555 Linen Fees 2,606 2,700 37501-40557 Equipment Rental 4,127 3,700 91001-40561 Vending Machine Product 2,081 2,100 1,055
Total Activity Ctr Fees 168,781 160,250 92,130
AC Class Fees01-40602 Special Interest 7,730 7,000 3,50001-40606 Arts & Crafts 4,702 10,000 1,11001-40613 Youth Classes 78,063 85,000 45,00001-40627 Fitness/Health/Safety 28,311 26,500 18,000
Total AC Class Fees 118,806 128,500 67,610
AC Special Event Fee01-40801 Wildflowers 2,670 2,500 -
01-40803 Breakfast with Santa 4,500 4,500 6,02001-40805 Viewpoints Speaker Series 18,505 18,000 -
01-40806 AKAVocal Group 2,580 3,000 1,54001-40807 Lakeway Players 15,115 15,000 14,44001-40808 Sing A Long 17,160 17,000 -
01-40811 Garage Sale 4,210 3,200 1,02501-40814 Act Ctr Misc Revenue 134 - -
Total AC Special Event Fee 64,874 63,200 23,025Total Act Ct Fees 352,461 351,950 182,765
FY21Budget
25,00010,00060,000
5001,0001,000
97,500
3,5001,500
78,00018,000
101,000
2,5004,500
1,5007,5008,5001,500
26,000224,500
Page 10 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21Acct # Revenue Type Actual Budget Projected Budget
Swim Center Revenue01-46001 Pool Admiss Fee-Adult-R 16,650 15,500 14,500 14,50001-46002 Pool Admiss Fee-Child-R 22,027 21,500 16,000 16,00001-46003 Pool Admiss-Adult-NR 12,747 21,500 8,000 8,00001-46004 Pool Admiss-Child-NR 15,042 15,000 8,000 8,00001-46005 Pool Admiss Fee Sen Citiz R 4,663 4,000 3,750 3,75001-46006 Pool Admiss-Fee Sen Cit NR 1,464 1,700 1,300 1,30001-46015 Pool Adm Twilight Hours 3,687 2,500 300 1,25001-46025 Annual Membership-lndiv-R 5,437 3,500 3,500 3,50001-46026 Annual Membership—Fam-R 14,529 23,500 9,300 11,75001-46027 Annual Membership-lndiv-NR 1,525 3,000 1,175 1,50001-46028 Annual Membership-Fam-NR 8,054 5,000 5,650 6,00001-46029 Annual Membership-lndiv Sen R 3,500 5,500 6,430 6,50001-46030 Annual Membership-lndiv Sen NR 2,174 100 5,700 5,70001-46031 Annual Membership-Fam Sen R - 5,000 - 2,50001-46032 Annual Membership-Fam Sen NR - 1,500 1,920 1,50001-46037 Off-season memberships 15,240 3,250 1,000 1,62501-46055 Hot Food 6,010 6,000 550 3,00001-46056 Cold Food 9,455 9,600 9,000 9,50001-46057 Snacks 1,181 1,300 650 80001-46058 Candy 1,937 2,000 800 1,00001-46059 Drinks 4,150 4,100 1,700 2,05001-46060 Swim Center Concessions - - - -
01-46065 Swim Classes-R 13,480 12,250 - 6,12501-46066 Swim Classes N-R 1,000 2,000 - 1,00001-46067 Fitness Program - 9,000 4,500O1-46068 Masters 12,926 13,000 10,000 10,000
Page 11 of 161
General Fund Revenue History
FY19 FY20 FY20 FY21Acct # Revenue Type Actual Budget Projected Budget
01-46069 Aerobics - NR 4,712 3,600 4,800 4,80001-46070 Aerobics-R 11,864 9,000 8,000 9,00001-46072 Pool Parties/Rentals 2,056 2,000 - 1,00001-46075 Lifeguard Training 1,270 1,300 1,800 1,80001-46080 Staff Uniforms - — - -
01-46085 Swim Center Special Events 25 600 85 30001-46090 Swim Pool Lease 29,294 25,000 19,670 16,20001-46092 Misc Pool Revenue 170 100 - 50
Total Swim Center Revenue 226,269 232,900 143,580 164,500
TOTAL REVENUE 15,466,302 15,185,394 14,444,052 14,931,926
Page 12 of 161
CITY WIDE * BUDGET SUMMARY FY 21Budget to Budget to Budget to Budget to
FY19 FY20 FY20 FY21 Budget Projected Budget Projected
Account Name Actual Original Budget Projected Budget % inc (dec) % inc (dec) Difference Difference
Full Time Salaries 6,609,043 7,173,733 6,820,722 7,453,680 4% 9% 279,947 632,957
Part Time Salaries 362,685 453,063 378,340 428,446 (5%) 13% (24,617) 50,106
Overtime 417,148 483,561 340,208 310,046 (36%) (9%) (173,515) (30,162)
Social Security/Medicare Taxes 541,260 619,982 556,206 625,210 1% 12% 5,228 69,004
Sell Sick Leave Program 8,232 11,350 7,820 9,450 (17%) 21% (1,900) 1,630
Unemployment 2,190 25,160 11,445 27,104 8% 137% 1,944 15,659
Retirement Plan 1,043,082 1,100,327 1,093,565 1,106,165 1% 1% 5,838 12,600
Workers‘ Compensation 92,560 95,850 78,752 90,500 (6%) 15% (5,350) 11,748
Health Insurance 1,022,706 1,197,643 1,083,045 1,230,376 3% 14% 32,734 147,331Subtotal Personnel 10,098,906 11,160,668 10,370,103 11,280,977 1% 9% 120,308 910,874
Of?ce Supplies 28,313 33,450 25,200 32,050 (4%) 27% (1,400) 6,850
Publications/Subscriptions 38,221 40,601 37,950 39,260 (3%) 3% (1,341) 1,310
Janitorial Supplies 24,220 25,450 23,695 22,100 (13%) (7%) (3,350) (1,595)
Fuel 91,909 115,350 81,950 98,300 (15%) 20% (17,050) 16,350
Hand Tools 2,103 3,500 3,000 3,100 (11%) 3% (400) 100
Chemicals 20,522 22,208 21,800 22,950 3% 5% 742 1,150
Uniforms 32,683 52,128 34,221 48,263 (7%) 41% (3,865) 14,042
Safety Equipment - PD, Court 32,794 29,905 28,000 37,827 26% 35% 7,922 9,827
Reserve Of?cer Allowance - ~ — - 0% 0% — —
Maintenance Supplies 43,316 57,800 52,000 54,700 (5%) 5% (3,100) 2,700
Miscellaneous Supplies/Animal Control 6,269 7,000 6,895 7,000 0% 2% - 105
Signs Street &Traf?c 23,684 24,800 25,000 24,800 0% (1%) - (200)
Miscellaneous Supplies 95,084 78,191 68,272 71,171 (9%) 4% (7,020) 2,899
Pool/Bldg Maint Supplies 842 3,500 2,500 2,700 (23%) 8% (800) 200
Concession Supplies - Pool 13,924 17,500 16,000 16,000 (9%) 0% (1,500) —
Party Supplies - Pool 39 0 — - 0% 0% - -
Kitchen Equipment 3,594 3,000 2,500 2,700 (10%) 8% (300) 200
Miscellaneous Equipment 16,071 4,500 2,500 3,500 (22%) 40% (1,OOO) 1,000
Computer Equipment 27,185 48,400 48,550 39,000 (19%) (20%) (9,400) (9,550)
Of?ce Furniture/Equipment 9,547 10,775 15,990 8,150 (24%) (49%) (2,625) (7,840)
Special Equipment - PD, Court 16,577 13,613 39,781 14,013 3% (65%) 400 (25,768)
City Event Supplies 19,945 26,450 7,630 21,600 (18%) 183% (4,850) 13,970
Donations Expense 1,805 2,500 2,500 2,500 0% 0% — —
Computer Software 4,591 7,700 5,150 5,900 (23%) 15% (1,800) 750
Vending Machine Product 889 1,200 800 1,200 0% 50% - 400Subtotal Supplies 554,127 629,521 551,884 578,784 (9%) 5% (50,737) 26,900
9:14 AM 9/4/2020
Page 13 of 161
CITY WIDE * BUDGET SUMMARY FY 21Budget to Budget to Budget to Budget to
FY19 FY20 FY20 FY21 Budget Projected Budget Projected
Account Name Actual Original Budget Projected Budget % inc (dec) % inc (dec) Difference Difference
Committee Contingency - 5,000 550 55,700 1014% 10027% 50,700 55,150
Bank and Web Service Fees 57,836 63,100 52,670 61,100 (3%) 16% (2,000) 8,430
Audit, Tax Collector, and Appraisal Dist 70,780 79,280 75,210 84,764 7% 13% 5,484 9,554
Crime Prevention 3,126 9,100 5,000 9,100 0% 82% - 4,100City Landscape 184,266 182,000 162,550 182,000 0% 12% - 19,450
Interpreter &Appeal Services 1,308 1,500 2,500 2,200 47% (12%) 700 (300)
Training/Seminars 79,131 118,840 56,450 111,140 (6%) 97% (7,700) 54,690
Christmas 13,199 16,600 14,660 14,000 (16%) (5%) (2,600) (660)
Travel, Lunches & Dinner Expenses 11,963 14,000 5,910 10,500 (25%) 78% (3,500) 4,590
Mayor's Of?ce 1,273 4,000 150 4,000 0% 2567% - 3.850Telephone & Cable 103,700 124,644 156,962 163,885 31% 4% 39,241 6,923
Utilities 184,977 233,275 217,729 240,855 3% 11% 7,580 23,126
Technology Consultant 90,506 108,000 115,200 116,000 7% 1% 8,000 800Insurance—Property/Liability 133,761 171,304 135,963 145,000 (15%) 7% (26,304) 9,037
Bonds 1,100 1,500 1,500 2,100 40% 40% 600 600
Legal Services 387,625 252,000 254,315 252,000 0% (1%) — (2,315)
Postage/Mailing/Printing 26,626 26,410 23,020 30,060 14% 31% 3,650 7,040
Dues/Memberships 21,512 25,885 26,901 29,183 13% 8% 3,298 2,282Equipment Maint. Contracts 69,990 77,589 63,881 70,457 (9%) 10% (7,132) 6,576Vehicle Repair & Maintenance 78,435 87,700 79,300 82,400 (6%) 4% (5,300) 3,100
Equipment Repair & Maintenance 34,705 30,970 31,250 36,700 19% 17% 5,730 5,450Facility Repair & Maintenance 159,413 168,472 237,910 179,852 7% (24%) 11,380 (58,058)
Janitorial Service 56,838 41,764 31,610 4,500 (89%) (86%) (37,264) (27,110)
Linen Service 1,715 3,000 800 3,000 0% 275% — 2,200
Public Notices 30,411 32,500 9,000 33,800 4% 276% 1,300 24,800CAPCOG Mobile System 234 — - — 0% 0% - —
Contract Services 123,779 141,710 117,360 130,363 (8%) 11% (11,347) 13,003Community Arts 10,740 28,800 52,000 13,550 (53%) (74%) (15,250) (38,450)
P & R Committee 1,811 - - - 0% 0% — —
Instructors 20,722 32,500 18,677 32,500 0% 74% - 13,823July 4th 12,079 14,000 18,000 16,000 14% (11%) 2,000 (2,000)
Park Rec Program 28,528 34,500 30,000 40,500 17% 35% 6,000 10,500Memorial Maintenance 2,954 3,500 3,000 3,000 (14%) 0% (500) —
Activity Center Classes 81,736 89,600 50,000 72,600 (19%) 45% (17,000) 22,600
Heritage Center Util./Tele/Maint/Special Events 62,130 67,012 72,715 42,189 (37%) (42%) (24,823) (30,526)
HG Util/Repairs/Misc Services 10,197 13,900 10,100 12,200 (12%) 21% (1,700) 2,100
9:14 AM 9/4/2020
Page 14 of 161
CITY WIDE * BUDGET SUMMARY FY 21Budget to Budget to Budget to Budget to
FY20 FY20 FY21 Budget Projected Budget ProjectedAccount Name Actual Original Budget Projected Budget °/a inc (dec) % inc (dec) Difference Difference
Volunteer Recognition 24,494 25,000 20,075 25,000 0% 25% - 4,925Employee Recognition 3,186 5,000 5,800 5,000 0% (14%) — (800)Wildlife Management Program 32,800 43,950 8,410 8,500 (81%) 1% (35,450) 90Software Maintenance Agreements 138,481 238,585 214,388 252,359 6% 18% 13,774 37,971Event Support (Viewpoints, Theater, etc.) 18,433 20,300 11,050 5,800 (71%) (48%) (14,500) (5,250)Election Services(Travis Co.) 36,668 45,000 — 45,000 0% 100% - 45,000Web Site 29,812 31,942 31,200 28,115 (12%) (10%) (3,827) (3,085)Equipment Rental 347 1,500 500 1,500 0% 200% - 1,000Emergency Mgmt 161 1,095 95 1,095 0% 1053% - 1,000Forestry 98,957 74,300 70,000 72,600 (2%) 4% (1,700) 2,600Inspection Service 86,850 157,500 142,600 156,000 (1%) 9% (1,500) 13,400Professional Fees 125,145 54,100 49,330 20,000 (63%) (59%) (34,100) (29,330)K-9 Program 3,980 7,312 5,000 3,509 (52%) (30%) (3,803) (1,491)Public Relations 3,013 9,170 8,000 12,350 35% 54% 3,180 4,350Drug Testing 1,470 2,700 2,700 2,700 0% 0% - -
Road & Drainage Repair & Maintenance 21,659 28,000 31,000 28,000 0% (10%) — (3,000)Street Striping 46,446 25,000 25,000 25,000 0% 0% - ~
Subtotal services 2,831,008 3,074,409 2,757,991 2,979,726 (3%) 3% (94,683) 221,735
Road & Drainage Improvements - - - - 0% 0% — —
Building/Grounds Improvements - - 15,175 33,515 100% 100% 33,515 18,340Of?oe Furniture & Equipment - - - - 0% 0% - —
Computer Equipment - — - - 0% 0% — —
Computer Software - - - — 0% 0% - -
Communication Equipment - ~ - - 0% 0% - -
Patrol Vehicles - - — - 0% 0% - -
Patrol Vehicle Equipment — - — — 0% 0% - -
Police Equipment ~ - - - 0% 0% - —
Vehicles & Equipment 5,570 40,000 34,000 40,000 0% 18% - 6,000Recreation Equipment - - - - 0% 0% — —
Land Improvements - - - - 0% 0% - -
Capital Outlay 230,000 230,000 82,000 0% 0% (148,000) (148,000)Subtotal capital Outlay 5,570 270,000 279,175 155,515 (42%) (44%) (114,485) (123,660)
Total Expenditures 13,489,611 15,134,598 13,959,1 53 14,995,001 (1%) 7% (139,597) 1,035,849
9:14 AM 9/4/2020
Page 15 of 161
GENERAL SERVICES DEPARTMENT BUDGET SUMMARY FOR FY 2021
1=)( 20
1w 19 Original 1w 20 FY 21 Budget vs Budget vs variance
Account No. Account Name Actual Budget Projected Budget Budget Projected Analysis
01.50s.05-61201 Full Time sa1nries - 47.039 47.000 96.934 106% 106% Budgeted partisi year eustodia1in FY20
01-505.05.61204 Ovcnimc . 1,000 500 1.000 0% 100%
01-505-05-61210 sociai Security/MedicaxeTaxes . 2.759 2.621 5.622 104% 114%
01-505-0561215 unernp1eyrnent1ns. (TWC) . 500 200 1.904 231% 352%
01-505-05-61220 Retirement 1>1an - 6.766 6.766 13.595 101% 101%
01-S05-05-61222 Wurkcrs’ compensation insurance - 500 750 340% 193%
01.505-05-61230 Health Insumnce - 15.670 15.000 5% 9%
Subtotal 1>ersonne1 - 74,234 7 Add¢d 50% of Faei1iu'esSupervisor's pay
01-505-1061250 Of?ce Supplies 15.026 17.000 13.000 16.000 (6%) 23%
01-505-10-61252 Publications/Subscriptions 3.430 3.940 3.940 3.920 (1%) (1%)
01.505.10.61254 Janitorialsuppiics 2.533 5.700 9.000 7.000 23% (22%)
01.505.10-61256 1=uc1 324 300 700 300 0% 14%
01-505-10-61270 Misce11anecussupp1ies 9.337 11.700 10.000 11.000 (6%) 10%
01-505-10-61333 KitchenEquipment 1.163 1.500 1.500 1.500 0% 0%
o1.505.10-61406 computer Equipment 23.407 46.000 46.000 36.500 (21%) (21%)
01.505-10-61407 Fumiturc 307 2.000 5.425 2.000 0% (63%)
01-505-10-61409 computer So?waxe/Supplies 4.560 6.800 5.000 5.000 (26%) 0%
subtotai supniies 60.647 95.440 94.565 33.720 (12%) (11%)
01.505.15.61300 cemrnittee contingency . 5.000 550 55.700 1014% 10027% committees unable to meet for budgets
01-505-15.61305 1-raining/seminars 65 300 100 500 (33%) 400% Reduced due to cov11>19
01-505-15.61310 Travel. Lunches.3; Dinner 7 250 250 250 0% 0%
01-505-1561312 Te1ep1i6neand Cable 10.979 15.310 33.000 31.620 100% (4%)
01.505.1561314 Utiliiics 17.265 39.025 35.000 39.025 0% 12%
01.505.1561315 Technology censuitant 90.506 103.000 115.200 116.000 7% 1%
01-505-15.61316 Insumnc:-Property/Liability 24.050 23.900 23.333 24.500 3% 3%
01-505-15-61313 1.ega1services 337.625 252.000 254.315 252.000 0% (1%)
01.505.15.61320 Paslage/Printing/Mailing 9.722 6.050 9.500 3.550 41% (10%)
01.505.15-61322 Dues/Memberships 3.532 13.707 13.707 13.707 0% 0%
01.505.15-61324 Equipment Maint. contracts 12.213 15.420 14.300 14.320 (4%) 0%
01-505.15-61325 Vehicle Repair 5: Maintenance 55 9.000 3,000 5.000 (44%) (33%)
01-50545-61326 Equipment Repair 3; Mnintenanee 1.794 4.200 7.500 3.500 102% 13%
01-505-15-61323 FacilityRepair & Mainlcncu-ice 26.515 35.720 64,900 33.130 7% (41%)
01-505-1561329 Janitorialservice 11.737 13.600 3.945 2.500 (32%) (72%) In house janitorial services
01-505-1561332 contract services 40.940 37.345 37.345 22.345 (40%) (40%) city retention pond ciennup
01-505-1561339 Employee Recognition 3.136 5.000 5.300 5.000 0% (14%)
01-505.1561341 Wildlife Management Program 32.300 43.950 3.410 3.500 (31%) 1%
01.505.15-61342 So?ware Maintenance Agrccmcnls 3.130 54.215 49.250 73.300 35% 49% Rnnsoroevvare protection/Licensingre-nevva1s
01.505.15-61352 web site 29.312 31,942 31.200 23.115 (12%) (10%)
01.505.15-61354 Public Re1a6ens 3.013 9.170 3.000 12,350 35% 54%
01-505.15-61364 Professional services 116.045 44.100 4()£9_0 10.000 (77%) (75%) FY20 Comprehensive p1an
__ Subtotal services 331.094 768.704 770.160 770.912 0% 0%
CAPITAL EXPENDITURES
01-505-90-61406 computer Equipment . . - - 0% 0%
Subtotal Capital oug - - - - 0% 0%
Page 16 of 161
ADMINISTRATION DEPARTMENT BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Actual Budget Projected Budget Budget Proiccted Analysis
01-510-05-61201 Full Time Salaries 663.453 770,302 612,657 851,927 11% 39% Budgetedpartial year IT in FY20
01-510-05-61203 Part Time Salaries 293 20.250 2.500 20,250 0% 710% Part-timeHR assistant
01-510-05-61204 Overtime 11.223 7.000 8,325 8,500 21% 2%
01-510-05-61210 Social Security/MedicareTaxes 44.703 61.013 43,225 67,372 10% 56%
01-510-05-61212 Sell Sick Leave Program 176 800 - - (100%) 0
01-510-05-61215 Unemployment Ins. (TWC) 67 1.440 200 1.890 31% 845%
01-510—05-61220 RetirementPlan 93.625 112.275 112,275 122,194 9% 9%
01-510-05-61222 Workers’ CompensationInsurance 1.581 1.700 1,376 1.500 (12%) 9%
01-510-05-61230 Health Insurance 67.126 83.492 69,313 99.824 20% 44%
Includespartially funded EMC and Grant
Subtotal Personnel 882,247 1,058,272 849,871 1,173,457 11% 38% C00|'dina1-01“
01-510-10-61252 Publications/Misc 205 1.170 1,130 1,170 0% 4%
01-510-10-61260 Unifonns - 500 975 500 0% (49%)
01-510-10-61407 Furniture 233 1.000 4.000 1.000 0% (75%)
Subtotal Supplies 438 2,670 6,105 2,670 0% (56%)
01-510-15-61305 Training/Seminars 3,597 15,050 9.500 10.800 (28%) 14% Reduced due to COVUJ19
01-510-15-61310 Travel.Lunches& Dinner Expenses 4,514 6,000 1.500 4.000 (33%) 167%
01-510-15-61311 Mayors O?lce 1,273 4.000 150 4.000 0% 2567%
01-510-15-61322 Dues/Memberships 3,177 1,425 3.100 3,625 154% 17%
01-510-15-61325 Vehicle Repair & Maintenance 18 - ~ - 0% 0%
01-510-15-61330 Public Notices 694 1,500 700 1,500 0% 114%
01-51045-61338 Volunteer Recognition 24.494 25,000 20,075 25,000 0% 25%
01-510-15-61351 ElectionServices(Travis Co.) 36,668 45,000 - 45,000 0% 100%
01-510-15-61363 Emergency Management 161 1.095 95 1,095 0% 1053%
Subtotal Services 74,596 99,070 35.120 95.020 (4%) 171%
CAPITAL EXPENDITURES
01-510-90-61402 Bui1dinyGroundsImprovements - - - - 0% 0%
01-510-90-61460 Land Improvements - - - - 0% 0%
Subtotal Capital Outlay - - — - 0% 0%
Page 17 of 161
FINANCE DEPARTMENT BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Actual Budget Projected Budget Budget Projected Analysis
01-512-05-61201 Full Time Salaries 263,936 297,181 302.696 300,905 1% (1%) Budgeted partialyear custodial in FY20
01-512-05-61203 Part Time Wages - - - - 0% 0%
01-512-05-61204 Overtime 2.695 2,000 1,000 2,000 0% 100%
01-512-05-61210 Social Security/Medicare Taxes 18,861 22,887 23,233 23,172 1% (0%)
01-512-05-61215 Unemployment Ins. (TWC) 43 720 720 720 0% 0%
01-512-05-61220 Retirement Plan 37.759 42.117 42.753 42.028 (0%) (2%)
01-512-05-61222 Workers‘ Compensation Insurance 540 600 450 500 (17%) 11%
01-512-05-61230 Health Insurance 33.402 41.794 41,000 43.050 3% 5%
Subtotal Personnel 357,236 407,300 411,852 412,375 1% 0%
01-512-10-61252 Publicxations/Misc 2.088 1.050 1.050 1.750 67% 67%
01-512-10-61270 Supplies Misc 3,444 2,900 5.900 3,500 21% (41%) FY20 - Safe replacement
0 1-5 12-10-61406 Computer/Office Equipment - - - - 0% 0%
01-512-10-61407 Fumiture 455 500 300 500 0% 67%
01-512-10-61409 Computer Software 31 500 50 500 0% 900%
Subtotal Supplies 6,018 4,950 7,300 6,250 26% (14%)
01-512-15-61302 AppraisalDistrict 34530 39,000 35,500 39.000 0% 10%
01-512-15-61303 Tax Collector 15,900 19,080 19,010 19,164 0% 1%
01-512-15-61304 Audits 20.350 21.200 20.700 26.600 25% 29%
01-512-15-61305 Traininyseminars 3.898 8.700 3,000 8.700 0% 190% Reduced due to COVIDI9
01-512-15-61310 Travel Expenses 61 200 60 200 0% 233%
01-512-15-61312 Telephone/Intemet 456 475 456 912 92% 100%
01-512-15-61317 Bonds 1.100 1.500 1.500 2.100 40% 40%
01-512-15-61322 Dues/‘Memberships 1.189 1,665 1.793 1,695 2% (5%)
01-512-15-61326 EquipmentRepair & Maintenance 55 - 150 150 100 0%
01-512-15-61330 Public Notices 6,208 8,500 8.000 9,500 12% 19%
01-512-15-61332 Contract Services 14,595 11,390 11,200 12,190 7% 9%01-512-15-61342 Software Maintenance Agreements 23,486 24,663 24.500 25.403 3% 4%
Subtotal Services 121,828 136,373 125,869 145,613 7% 16%
CAPITAL EXPENDITURES
01-512-90-61407 Office Fumiture/Equipment - - - - 0% 0%
Subtotal Capital Outlay - - - - 0% 0%
Page 18 of 161
POLICE DEPARTMENT - BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Actual Budget Projected Budget Budget Proiected Analysis
01-514-05-61201 Full Time Salaries - Police 2,398,931 2,500,069 2.465,63O 2,662,269 6% 8%01-514-05-61204 Overtime - Police 252,698 306,696 199,175 149,398 (51%) (25%)01-514-05-61206 Full Time Salaries-Civilians 675,575 745,547 710,438 749,758 1% 6%
01-514-05-61209 Overtime—Civilia.ns 107,050 120,965 104.070 104.748 (13%) 1%
01-514-05-61210 Social Security/MedicareTaxes 255.492 281.465 257,133 280.845 (0%) 9%01-514-05-61212 Sell Sick Leave Program 4.435 6,000 4,069 5.000 (17%) 23%01-514-05-61215 Unemployment Ins. (TWC) 619 9,000 1.400 9,180 2% 556%
01-514-05-61220 RetirementPlan 501,117 517,950 517.950 509.375 (2%) (2%)01-514-05-61222 Workers’ Compensation Insurance 52.167 53.000 47.000 50,000 (6%) 6%
01-514-05-61230 Health Insurance 458.251 521.132 462.680 537,973 3% 16%
Subtotal Personnel 4,706,335 5,061,824 4.769,545 5,058,545 (0%) 6% One frozen position offset by salary increases
01-514-10-61250 O?ice Supplies 4,471 5.200 2.940 5,200 0% 77%01-514-10-61252 Publications/Subscriptions 13,490 15.068 15,000 14,660 (3%) (2%)01-514-1061254 Janitorial Supplies 9,262 6.000 3,000 3,000 (50%) 0%
01-514-10-61256 Fuel 68,591 85.000 60,000 70,000 (18%) 17%
01-514—l0«61260 Unifomis 17,864 36.143 20,000 31,778 (12%) 59%
01-514-10-61262 Safety Equipment 32,381 29,155 28,000 37.827 30% 35% Ammo price increase01-514-10-61270 Misc.Supplies 15,654 16,146 11,272 16,146 0% 43%01-514-10-61272 Misc. Supplies/Animal Control 6,269 7,000 6,895 7.000 0% 2%01-514-10-61406 Computer Equip 1,145 500 200 500 0% 150%
01-514-10-61412 Fumiture 202 500 - 1,700 240% 10001-514-10-61415 Special Equipment 7.457 6832 34.000 7.732 13% (77%)
Subtotal Supplies 176.786 207,544 181.307 195.543 (6%) 8%
01-514-15-61275 Crime Prevention 3.126 9.100 5.000 9,100 0% 82%01-514-15-61305 Training/Seminars 29.501 42.000 25.850 43.000 2% 66% Reduced due to COVIDI901-514-15-61310 Travel 1.641 1.000 100 500 (50%) 400%01-514-15-61312 Telephone and Cable 54.767 63.448 70,500 70,403 11% (0%)01-514-15-61314 Utilities 57,266 69.000 68.000 76.000 10% 12%01-514-15-61316 Insurance-Property/Liability 71,949 106,565 76,925 81,000 (24%) 5%01-514-15-61320 Postage/Mailing/Printing 4,560 4.550 2,865 5.250 15% 83%01-514-15-61322 Memberships and Dues 3,032 3.203 2.971 3.221 1% 8%01-514-15-61324 Equipment MaintenanceContracts 38,437 46,929 37,210 42,469 (10%) 14%01-514-15-61325 VehicleRepair & Maint. 67,032 63,300 58,000 58,800 (7%) 1%01-514-15-61327 CAPCOGMobile System 234 - - - 0% 0%01-51445-61326 EquipmentRepair & Maint. 1,095 970 600 750 (23%) 25%01-514-15-61328 FacilityRepairand Maint. 18.494 39.712 35,000 46.432 17% 33%01-514-15-61329 JanitorialServices 28.219 17.974 15,270 - (100%) (100%) lnhousejanitorial services01-514-15-61332 Contract Services 22.762 30.950 23,585 31.486 2% 34%01-514-15-61342 SoftwareMaintenanceAgreements 83,827 122,015 110,538 112,569 (8%) 2%01-514-15-61364 ProfessionalServices A K9 Program 3,980 7.312 5,000 3.509 (52%) (30%)
Subtotal Services 489,922 628,028 537,414 584,489 (7%) 9%CAPITAL EXPENDITURES
Subtotal Capital Outlay - - - - 0% 0% One vehiclein Capital ReserveFund
Page 19 of 161
MUNICIPAL COURT BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget Vs Variance
Account No. Account Name Actual Budget Projected Budget Budoct Projected Analysis
2-05-61201 FullTime Salaries 329.745 258.224 242.976 209.007 (19%) (14%)
.. 05-61203 Part Time Salaries 150.361 170,671 177.000 175,991 3% (1%)
2-05-61204 Overtime 3.331 5.000 2.700 3.500 (30%) 30%
01-5'77-05-61210 SocialSecurity/Medicare Taxes 36,607 33.193 31,271 29,720 (10%) (5%)
05-61215 Unemployment Ins. (TWC) 110 1,800 125 1,440 (20%) 1052%
01-57" 05-61220 RetirementPlan 62.176 46.206 46.206 45.696 (1%) (1%)
05-61222 Workers‘ Compensation Insurance 1.912 2,050 650 1.000 (51%) 54%
01-522-05-61230 Health Insurance 68.815 61.931 58.471 53.524 (14%) (8%)
Subtotal Personnel 653.057 579.074 559.399 519.877 (10%) (7%) Frozen position(Sr Court Clerk Supervisor)
01-522-10-61250 Office Supplies 4.318 5.000 3.410 4.500 (10%) 32%
01-522-10-61252 Publications/Subscriptions 9.549 3.050 7.505 8.050 0% 7%
01-522-10-61254 Jmitorial Supplies 119 150 50 150 0% 200%
01-52 10-61256 Fuel 1.128 - 1.100 v 0% (100%)
01-522-10-61260 Uniforms 1.163 650 300 550 (15%) 83%
01-522-10-61262 Safety Equipment/Fireanns 413 750 - - (100%) 0%
01-522-10-61270 Misc Supplies 1.756 1,600 1.600 1.600 0% 0%
01-522-10-61409 Computer So?ware - 300 - 300 0% 100%
01-522-10-61412 Furniture 844 200 - 400 100% 100%
01 72vl0-61415 Special Equipment 449 1.000 - 500 (50%) 100%
Subtotal Supplies 19.739 17.700 13.965 16.050 (9%) 15%
0l-52 15-61241 Bank and Web Service Fees 8.617 11.000 6.970 9.000 (18%) 29%
01-52.. 15-61305 Training/Seminars 8.517 11.100 3.000 10.600 (5%) 253% Reduced due to COVIDI9
01-522-15-61310 Night Court Meals 4.052 4.300 3.500 3.300 (23%) (6%)
01-522-15-61312 Tcleplmne 4.126 2.149 2.390 2,100 (2%) (12%)
01-522-15-61316 Insurance-Prop./Liability 1.387 1.400 900 1.000 (29%) 11%
01-522-15-61320 Printing and Postage 5.532 6.560 4.380 6.510 (1%) 49%
01-522-15-61322 Dues/Memberships 1,040 1.280 1.280 1,280 0% 0%
01-522-15-61325 Vehicle Repair ELMaintenance 1.336 1,500 - - (100%) 0%
01-522-15-61326 Equipment Repair & Maintenance - 800 - 800 0% 100%
01-522-15-61327 Interpreter Services 1.308 1.500 2.500 2.200 47% (12%)
01-522-15-61328 Building Repair & Maintenance 1.952 1.200 1.000 1.000 (17%) 0%
01-522-15-61330 PublicNotices 300 - 300 300 100% 0%
01—522—15-61332 Contmct Services 7.270 27.000 11.000 27 000 0% 145%
01-522-15-61342 So?warc MaintenanceAgreements 16.910 17.594 15.000 20.300 15% 35%
01-522-15-61368 Appeal Services - — - - 0% 0%
Subtotal Services 62.347 87.383 52.220 85.390 (2%) 64%
CAPITAL EXPENDITURES
01-522-90-61408 CommunicaitonEquipment - - - - 0% 0%
01-522-90-61410 Building/Grounds Improvement - - - - 0% 0%
01-522-90-61414 Patrol Vehicles - v - - 0% 0%
01-522-90-61415 Patrol Vehicle Equiprnent - - - — 0% 0%
01-522-90-61416 Equipment — — — — 0% 0%
Subtotal Capital Outlay - - - - 0% 0%
1 TOTAL MUNICIPAL COURT 735.143 684.157 625.584 621.317 (9%) (l?
Page 20 of 161
BUILDING & DEVELOPMENT SERVICES - BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 oi-iginai FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Aeniai Budge: Projected Budge: Budget Projected Analysis
01.526-05-61201 1=u11TimeSalaries 965.230 1.104.604 1.033.695 1.129.305 2% 9%
01-526-05-61203 Pan Timc Salaries 12.391 23.000 20.575 21.710 (6%) 6%
01-526-05-61204 ovenisne 21.133 20.000 13.238 20.000 0% 51%
01-526-05-61210 soeia1Security/McdicarcTaxcs 72.229 87.792 80.167 89.583 2% 12%
01-526-05-61212 se11Sick Leave Piogxain 1.590 2.300 1.625 2.300 0% 42%
01-526~D5-61215 Unemployment 1ns.(TWC) 385 3.240 3.000 3.240 0% 8%
01-526-05-61220 Retirement Plan 150.158 161.878 161.878 162.797 1% 1%
01-526~l)5-61222 Workers‘ Compensation Xnsurancc 2.881 3.000 1,816 2.800 (7%) 54%
01-526-05-61230 Health Xnsuranc: 148339 187.459 161.066 190.651 2% __ 18%
subzomi Personnel 1,374,336 1,593,272 1,477,060 1.622386 2% 10% 2:: H::1.“‘:‘c“;:".‘t’:::I‘_""°?‘°' by °"°
01-526-10-61252 Publications/Subscriplions 3.180 3.100 2.745 3.100 0% 13%
01-526-10-61256 Fuel 6.700 9.800 5.000 8.000 (18%) 60%
01-526-10-61260 unifei-ins 3.286 3.560 3.000 3.560 0% 19%
O1-526-10-61270 Mise. suppiies 1.919 3.000 1.500 2.000 (33%) 33%
O1-526-10-61406 Computer Equipment/Supplies 131 500 350 500 0% 43%
0l~526-10-61410 1-‘ui-nizure 742 1.500 300 1.000 (33%) 233%
01-526-10-61415 special Equipment 8.671 5.781 5.781 5.781 0% 0%
Subtotal Supplies 24,629 27241 18,676 23.941 (12%) 28%
01-526-15-61241 Bank and Web Service Fees 34.266 36.000 34.500 36.000 0% 4%
01—526—15-61305 Tnining/Seminars 24.937 28.340 10.000 24.340 (14%) 143% Reduced due to cov1D19
OI-516-15-61310 Travel/Lunches52Dinner 1638 2.000 500 2.000 0% 300%
01-526-15-61312 Tclcphonc 8.603 12.000 8.638 12.000 0% 39%
01-526-15-61316 Insumncc Prop/Liab. 5.922 6.000 5.300 6.000 0% 13%
O1-526-15-61320 Postage/Printing/Mailing 5.461 8.200 5.775 8.200 0% 42%
01-526-15-61322 Dues/Memberships 1.190 1.535 1.000 1.535 0% 54%
01-526-15-61324 Equipinem Maint Agreemems 8.185 4.500 3.000 3.924 (13%) 31%
01-526-15-61325 Vehicle Rcpairs & Maintenanoe 3.775 4.500 7.700 4.500 0% (42%)
01-52645-61326 Equipment Repairs & Maintenance - - - - 0% 0%
01-526-15-61328 FacilityRepairs & Maintenance - - —. 0% 0%
01-526-15-61330 PublicNotices 23209 22.500 - 22.500 0% 100
01-526-15-6133] 1nspeeu'nnService 86850 157.500 142.600 156.000 (1%) 9%
01-526-15-61332 Contract seiviees 23.407 23.800 26.180 27.242 14% 4%
0 1-526-1 5—6134Z So?warc Maintenance Agccmcnts 8.770 17.598 12.600 18.212 3% 45%
01-526-15.61364 Professional serviees - — — — 0% 0%
S Services 236.263 324.473 257.793 322.453 (1%) 25%
CAPITAL EXPENDITURES
Capital Outlay
01-526-90-61408 o?iee Equipmcnl - - - - 0% 0%
01-526-90-61409 Compulcr So?ware 0% 0%
- - - — 0% 0%Subtotal Capiul
Page 21 of 161
PUBLIC WORKS DEPARTMENT - BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs VarianceAccount No. Account Name Actual Budget Projected Budget Budget Projected Analysis
01-518-05-61201 Full Time Salaries 427.765 452.939 453,000 501.335 11% 11%
01-518-05-61204 Overtime 4,880 8.000 3.000 8.000 0% 167%
01-518-05-61210 Social Security/Medicare Taxes 32,246 35.262 34,884 38.964 10% 12%
01-518-05-61212 Sell Sick Leave Program 1.189 1.250 1.251 1.250 0% (0%)01-518-05-61215 Unemployment Ins. (TWC) 167 1,620 1,300 1.620 0% 25%
01-518-05-61220 RetirementPlan 62.302 65,065 64,370 70,844 9% 10%01-518-05-61222 Workers‘ Compensation Insurance 17.663 18.000 13,000 16.000 (11%) 23%01-518-05-61230 Health Insurance 87,665 93,757 93,000 101,960 9% 10%
Subtotal Personnel 633.877 675.892 663.805 739.973 9% 11% Partial year Fleet Maintenance Coordinator01-518-10-61250 Office Supplies 276 1,000 750 1,000 0% 33%
01-518-10-61254 Janitorial Supplies 1.803 1.200 100 200 (83%) 100%
01-518-10-61256 Fuel 10.150 14.000 10.000 14.000 0% 40%
01-518-10-61258 HandTools 817 1.500 1.000 1,500 0% 50%
01-518-10-61259 Chemicals 5.481 6.358 5,500 6.600 4% 20%
01-518-10-61260 Uniforms 3.047 3.000 3,000 3.600 20% 20%
01-518-10-61262 MaintenanceSupplies 9.058 12.550 8.000 12.550 0% 57%
01-518-10-61266 Signs Street & Traffic 23.684 24,800 25,000 24,800 0% (1%)
01-518-10-61270 Misc. Supplies 3.580 6.900 5.000 6.900 0% 38%
01-518-10-61383 Kitchen Equipment 858 - - - 0% 0%
01-518-10-61408 Misc. Equipment 571 3,000 1.000 2,000 (33%) 100%
Subtotal Supplies 59.325 74.308 59.350 73.150 (2%) 23%
01-518-15-61305 Training 1,009 3.000 1.000 3.000 0% 200% Reduced due to COVIDI901-518-15-61310 Travel/lunches/dinners - 250 - 250 0% 100%01-518-15-61312 Telephone and Cable 9,101 9.130 15.134 15.720 72% 4%
01-518-15-61314 Utilities 14.336 16.700 17.500 17.940 7% 3%01-518-15-61316 Property/Liability Insurance 14.070 14.071 13.000 14.000 (1%) 8%01-518-15-61322 Dues/Memberships 585 445 400 445 0% 11%01-518-15-61324 EquipmentMaint. Contracts 2.299 2.760 1.996 2.244 (19%) 12%01-518-15-61325 Vehicle Repair & Maintenance 2,805 5.150 5.150 5.150 0% 0%
01-518-15-61326 Equipment Repair & Maintenance 5,301 8.100 7,000 8.100 0% 16%01-518-15-61328 Facility Repair & Maintenance 3.738 3.480 2,000 3,480 0% 74%O1-518-15-61329 JanitorialServices 4,389 2,400 1.995 - (100%) (100%) In housejanitorial services01-518-15-61332 Contract Services - 100 100 100 0% 0%
01-518-15-61336 Equipment Rental - 500 - 500 0% 100%
01-518-15-61364 Professional Fees 9.100 10.000 9.330 10.000 0% 7%01-518-15-61374 Road& Drainage Repair & Maint. 21.659 28.000 31.000 28.000 0% (10%)01-518-15-61400 Street Striping 46.446 25.000 25.000 25,000 0% 0%
Subtotal Services 134,838 129.086 130.605 133.929 4% 3%
CAPITAL EXPENDITURES
Capital Outlay
01-518-90-61374 Road & Drainage Improvements 5,570 40.000 34.000 40.000 0% 0%51151091 Ciliiml011319)’ 5.570 40.000 34.000 40.000 0% 0%
Page 22 of 161
PARKS & RECREATION DEPARTMENT ° BUDGET SUMMARY FOR FY 2021
FY 20
FY 19'
Original FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Actual Budget Projected Budget Budget Projected Analysis
01-530-05-61201 Full Time Salaries 544.153 616,601 581.400 597,179 (3%) 3%
01-530—05—61203 Part Time Salaries 14,953 22,174 12.465 22,327 1% 79%
01-530-05-61204 Overtime 6,773 7,900 5,200 7.900 0% 52%
01-530-05-61210 Social Security/Medicare Taxes 41.367 49,471 42.875 47,997 (3%) 12%
01-530-05-61212 Sell Sick Leave Program 842 1,000 875 900 (10%) 3%
01-530-05-61215 Unemployment lns. (TWC) 134 1.800 - 2,160 20% 100%
01-530-05-61220 RetirementPlan 82604 91 ,036 84.333 87,053 (4%) 3%
01-530-05-61222 Workers‘ Compensation Insurance 7,31 1 8.000 5.000 7.500 (6%) 50%01-530-05-61230 Health Insurance 91.173 109.198 102.715 106.543 (2%) 4%
Sllb?ll?l P9'S0'|||el 789.310 907.179 834.863 879.558 (3%) 5% Removedtemporary RecreationAssistant
01-530-10-61250 Office Supplies 1.759 1.500 1,500 1.500 0% 0%
01-530-10-61252 Publications/Subscriptions 6.228 8.173 6,530 6.560 (20%) 0%
01-530-10-61254 Janitorial Supplies 4.845 5.700 5.245 5.200 (9%) (1%)
01-530-10-61256 Fuel 4.580 4.900 4,500 4.700 (4%) 4%
01-530-10-61258 Hand Tools [.286 2.000 2.000 1.600 (20%) (20%)
01-530-10-61259 Chemicals 197 350 300 350 0% 17%
01-530-10-61260 Uniforms 2.791 3.300 3.325 3.300 0% (1%)
01-530-10-61262 Maintenance Supplies 31.814 40,950 40.000 37,850 (8%) (5%)
01-530-10-61270 MiscSupplies 40,360 21,420 21.000 17,800 (17%) (15%)
01-530-10-61330 Park DonationExpense 1805 2.500 2.500 2.500 0% 0%
01-530-1 0-61407 Furniture 985 - - - 0% 0%
01-530-1 0-61409 COMPUWYS0?7W3Y9 - 100 100 100 0% 0%Subtotal Supplies 96.650 90.393 87.000 81.460 (10%) (6%)
01-530-15-61264 City Landscape 184.266 182.000 162.550 182.000 0% 12%
01-530-15-61273 Christmas 13.199 16.600 14,660 14.000 (16%) (5%)
01-530-15-61305 Training 5.081 4.000 2.000 4.000 0% 100% Reduced due to COVIDI901-S30-15-61312 Telephone 1.390 8.068 11,000 11,328 40% 3%
O1-530-15-61314 Utilities/all parks except HGB 16.650 24.250 23.500 23.590 (3%) 0%
01-530-15-61316 InsuranceProp/Liab 9.614 12,000 10,000 I 1,000 (8%) 10%
01-530-15-61320 Printing 72 — - - 0% 0%
01-530-15-61322 Dues/Memberships 1.696 1,535 1.600 1,635 7% 2%
01-S30-15-61325 Vehicle Repair & Maintenance 3,274 3,000 - 2.750 (8%) 100%
01-530-15-61326 Equipment Repair & Maintenance 1.565 3.800 3.000 3.800 0% 27%01-530-15-61328 Facility Repair & Maintenance 16,693 29.450 25.000 40.610 38% 62%
01-530-15-61329 Janitorial Services 5,187 3.000 2.400 - (100%) (100%) In housejanitorial services01-530-15-61300 P & R Committee 1,811 - - - 0% 0%
01-530-15-61332 Contract Services 13.154 7.375 5.000 5.450 (26%) 9%
01-530-15-61334 July 4t.h 12.079 14.000 18.000 16,000 14% (11%)
01-530-15-61335 Forestry 98.957 74,300 70.000 72,600 (2%) 4%
01-530-[5-61336 Rental Equipment 347 1,000 500 1,000 0% 100%
01-530-15-61359 Rec Programs 28,528 34,500 30.000 40.500 17% 35%
01-530-15-61364 Professional Services - - - - 0% 0%
01-530-15-61371 MemorialMaintenance 2.954 3.500 3,000 3.000 (14%) 0%
Page 23 of 161
01-530-31-61250 HC Office Supplies 514 300 300 400 33% 33%
01-530-31-61254 HC JanitorialSupplies 602 750 600 660 (12%) 10%
0l—530»31—6l270 I-{C Misc Supplies 232 200 1,500 2.200 l000% 47%
01-530-31-61312 HC Telephone 5,953 2,842 2.785 2.962 4% 6%
01-530-31-61314 I-{C Utilities 3,435 4.700 4,980 5.352 14% 7%
01-530-31-61328 I-ICBlding Repairs & Maint. 4.957 19,295 48.050 2.115 (89%) (96%)
01v530-31-61329 I-ICJanitorial Services 3.289 3,725 1.500 250 (93%) (83%) In housejanitorial services01-530-31-61358 I-1CSpecial Events 6.544 11,175 3.000 24.075 115% 703%
01-530-31-61372 I-ICContract Services 36,604 24,025 10,000 4.175 (83%) (58%)
01-530-37-61262 HG MaintenanceSupplies 5,048 4,500 3,000 3,000 (33%) 0%
01-530-37-61314 HG Utilities 5002 7.400 5,100 7.200 (3%) 41%01-530-37-61328 HG Repair & Maintenan?e 147 2.000 2.000 2.000 0% 0%
Total Park Services 488,844 503,290 465.025 487.652 (3%) 5%
CAPITAL EXPENDITURES
Capital OutlayD1-530-90-61402 Building/Grounds Improvement - v - — 0% 0%
01-530-90-61406 Land .— - - 0% 0%
Total Capital Outlay . . . . 00/. 0%
Page 24 of 161
ACTIVITY CENTER BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs VarianceAccount N0. Account Name Actual Budget Proicctcd Budget Budget Projected Analysis
01-S34-05-61201 Full Time Salaries 238.351 263.896 254.231 237,784 (10%) (6%) Moved 50% of Facility Supervisor to General Scr01-534-05-61203 Part Time Salaries 33,630 40.000 20,200 11,200 (72%) (45%) Reduced due to COV1D19
01—534—05—61204Overtime 4.941 4.000 2,500 4.000 0% 60%01-534-05-61210 Social Security/Medicare Tavcs 23.554 20.670 19.353 (18%) (6%)01-534-05-61215 Unemployment lns. (TWC) 305 1.080 1,000 990 (8%) (1%)01—534—05-61220 Retirement Plan 36,724 37,713 37,713 33.548 (11%) (11%)01-S34-05-612-2 Workers‘Compensation Insurance 3.182 3.500 3,350 3.500 0% 4%01—534—05-61230Health lnsurance 50,420 62.383 59.000 58.961 (;V3) (0%)
S||bWW1P4~'|'S0nn¢l 387.781 436.126 398.664 369.336 (15%) (7%)
01—534—10-61250 Office Supplies 911 2,250 2.000 2.250 0% 13%01-534-I 0~61252 Publications/Subscriptions 51 50 S0 50 0% 0%01-534-10-61254 Janitorial Supplies 4.271 4.700 4.500 4.700 0% 4%01-534-10-61256 Fuel 392 650 600 650 0% 8%01-534-10-61260 Uniforms 947 650 745 650 0% (13%)01-534—10~61262 Maintenance Supplies 2.444 4,300 4.000 4,300 0% 8%
01-534-10«61Z70 Misc Supplies 3.598 4,000 4,000 4.000 0% 0%01-534-10-61383 Kitchen Equipment 1.568 1.500 1.000 1.200 (20%) 20%01»534-10-61406 Computer Equipment/Supplies 1.157 400 500 500 25% 0%
01-534-10-61407 Furniture 127 350 4.465 — (100%) (100%)01-534-10-61446 Vending Machine 889 1.200 800 1.200 0% 50%01-534-10-61448 Lakcway Players Event 8.474 12.000 7,330 12.000 0% 64%01-534-10-61449 Sing A Long Event 11,324 14.000 — 9.000 (36%) 100% Reduced due to COV1Dl901-534-10—61451 Gge &_:LeEvent
‘. 147 450 300 600 33% 100%
5“ b‘‘~°'3l 5“PPl"55 36.300 46.500 30.290 41.100 (12%) 36%
01~534-15»61241 Bank and Web Service Fees 9,377 10,500 7.200 10,500 0% 46%
01-534-15-61305 Training/Seminars 666 2.500 1.000 2.500 0% 150% Reduced due to COVTDI901-534-15-61312 Telephone and Cable 6,421 7.194 8,070 9.750 36% 21%01-534-15-61314 Utilities 27,432 32.000 30.000 32,000 0% 7%01-534-15-61316 1nsurance»Froperty/Liability 3.902 4,500 4.450 4,500 0% 1%01-534-15-61320 Printing/Mailing.1’ostage 425 550 — 550 0% 100%
01-534-15-61322 Memberships & Dues 1.021 1.045 1.000 1.045 0% 5%01-534-15-61324 Equipment Maintenance Agreements 7.851 7.980 6,875 7.000 (12%) 2%01-534-15-61325 Vehicle Repair & Maintenance 103 1.000 200 500 (50%) 150%01A534-15-61326 Equipment Repair & Maintenance 3.753 5.100 5.000 5.100 0% 2%01-534-15-61328 FacilityRepair & Maintenance 44.546 21.090 87.300 21.775 3% (75%)01-534-1 5—61329 Janitorial Sendces 638 2,000 1.000 2.000 0% 100% In house janitorial services01-534-15-61331 Linen Service 1,715 3,000 800 3,000 0% 275%
01»534-15-61332 Contract Services 807 1.800 1.000 2.000 11% 100%01-534-15-61333 CommunityArts 10.740 28.300 52.000 13.550 (53%) (74%)01-534-15-61334 Special Interest Class 4,426 5,600 2,000 2,000 (64%) 0%01~534~15—61335 Arts & Crak Class 5.573 7.000 1.500 3.000 (57%) 100% Reduced due to COVID1901-534-15—61336 Youth Classes 49.480 55,000 31.500 50.000 (9%) 59% Reduced due to COVID1901-534-15-61337 Fitnees/Health/SafetyClass 19.864 18.500 13.000 13.000 (30%) 0% Reduced due to COVID1901-534-15—61342 So?ware Maintenance Agreements 2.358 2.500 2,500 2.575 3% 3% Reduced due to COVIDI901-534-15-61343 Viewpoints 14.524 14.500 11.050 — (100%) (100%) Reduced clue to COWD1901-534-15-61369 Event Support 3.909 5.800 - 5.800 0% 100%
Subtotal Services 219,531 237,959 267.445 192,145 (19%) (28%)
CAPITAL EXPENDITURES01-534-90-61416 Equipment ~ - - - 0% 0%
1 Subtotal Capital — — 15 175 — 0% 0%
Total Activity Center 643.612 720,585 711,574 602.581 (16%)
Page 25 of 161
SWIM CENTER - BUDGET SUMMARY FOR FY 2021
FY 20
FY 19 Original FY 20 FY 21 Budget vs Budget vs Variance
Account No. Account Name Actual Budget Projected Budget Budget Projected Analysis
01-538-05-61201 Full Time Salaries 101,904 117.281 117.000 117.227 (0%) 0%
01-538-05-6 1203 Part Time Salaries 151.057 176.968 145.600 176.968 0% 22%
01-538-05-61204 Overtime 2,424 1,000 500 1.000 0% 100%01-538-05-61210 Social Security/Medicare Taxes 19.527 22.587 20,127 22.582 (0%) 12%
01-538-05-61215 Unemployment Ins. (TWC) 360 3.960 3,500 3.960 0% 13%
01-538-05-61220 Retirement Plan 16,617 19,321 19,321 19,036 (1%) (1%)
01-53 8-05-61222 Workers‘ Compensation Insurance 5.323 5.500 5,360 5.500 0% 3%01-538-05-61230 Health Insurance 17.515 20.828 20,800 21.477 3% 3%
SubtotalPersonnel 314,727 367,445 332,208 367.750 0% 11%
01-53 8-10-61250 O?ice Supplies 1.552 1,500 1.600 1,600 7% 0%
01-538-10-61254 JanitorialSupplies 1.382 2,000 1,800 1,850 (8%) 3%
01-538-10-61256 Fuel 44 200 50 150 (25%) 200%
01-538-10-61259 Chemicals 14.844 15,500 16.000 16,000 3% 0%
01-538-10-61260 Unifonns 3.585 4.325 2,876 4,325 0% 50%
01-538-10-61270 Miscellaneous Supplies 14.886 10,525 8.000 8,225 (22%) 3%
01-538-10-61271 Pool/Building Maint. Supplies 842 3.500 2,500 2,700 (23%) 8%
01-538-10-61272 Concession Supplies 13.924 17.500 16.000 16.000 (9%) 0%
01-538-10-61273 Party Supplies 39 - - - 0% 0%
01-538-10-61406 Computer Equipment/Supplies 1.345 1.000 1.500 1.000 0% (33%)
01-538-10-61407 Furniture 5.081 4,725 1,500 1.550 (67%) 3%01-538-10-61408 Misc. Equipment 16.071 1.500 1.500 1.500 0% 0%
5" biota! supplies 73,595 62.275 53.326 54.900 (12%) 3%
01-538-15-61241 Bank and Web Service Fees 5.576 5.600 4,000 5.600 0% 40%
01-538-15-61305 Training/Seminars 1.860 3.350 1,000 3.700 10% 270% Reduced due to COV1D1901-538-15-61306 Drug Testing 1.470 2.700 2.700 2.700 0% 0%
01-538-15-61312 Telephone and Cable 7,857 6.370 7.774 10.052 58% 29%
01-538-15-61314 Utilities 52.030 52.300 43.729 52.300 0% 20%01-538-15-61316 insurance-Property/Liability 2,867 2.868 1,500 3.000 5% 100%
01-538-15-61320 Printing and Marketing 854 500 500 1.000 100% 100%
01-538-15-61322 Dues & Memberships - 45 50 995 2111% 1890%
01-538-15-61325 Vehicle Repair & Maintenance 37 250 250 5,700 2180% 2180% Refurbishing recycled police vehicle
01-53 8-15-61326 Equipment Repair & Maintenance 21_.142 8,000 8,000 9.500 19% 19%
01-538-15-61328 Facility Repair & Maintenance 47,475 37,820 22,710 28,425 (25%) 25%
01-53 8-15-61329 Janitorial Services 6,618 2,790 2.000 - (100%) (100%) In housejanitorial services01-538-15-61332 Contract Services 844 1,450 1.450 2.050 41% 41%
01-538-15-61359 Pool Programs 2,393 3,500 2.000 4.600 31% 130%01-538-15-61374 Instructors 20,722 32.500 18.677 32.500 0% 74%
5" M0331 3¢|'V|N-‘S 171.745 160,043 116,340 162.122 1% 39%
CAPITAL EXPENDITURES01-538-90-61402 Building & grounds improvement - — - 33,515 100% 100%
T051 UIPIW — - - 33,515 100% 100%
Total S 589,763 501,874 5% 23%
Page 26 of 161
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CAPITAL RESERVE FUND BUDGET PROJECTION
Revenue
Interest
Transfer in ~ fundbalance surplus
Transfer in - capital outlay budget
Total Revenue
Expenditures
PublicNotices
Hofessional fees
Building& Grounds Improvements
City Hall RenovationsConversionof PD to house EDS
City Park restroom - lower level
YMCA Pre—designphase
Park Improvements
SwimCenter Restoration
City Park - asphalt overlay of trails & parking. includesstriping
City Park - Pavilionand Upper restroom rehab
Heritage Center - asphaltoverlay and restripe parking lot
Activity Center - re?irbishing project
ResurfaoeSailmastersport court for pickleball
Resurfacebasketballcourt ~ City Park
Total
Road & Drainage Improvements
PedestrianCrossing @ Lakeway Elementary
620 Median project
Lakeway Blvd - East medianirrigation
Total
Vehicles and Equipment
City Hall - Server and 10GBswitchw/ licensing
Motorcycles
Replacement vehicles - PD
Replacement vehicles - Parks & Rec
Replacement vehicles- PublicWorks
Replacementvehicles - BDS
Replacement mower - Parks & Rec
Equipment - Parks
SecuritySystem - SwimCtr
Total Expenditures
Change in Fund Balance
Fund balance - beginning
Fund balance . ending
Projected Budget
FY18 FY19 FY20 FY21 FY22 FY23
42,934 62.652 23.739 9.000 40.000 30,000
350,000 1_115.101 350.000 350.000 350.000 350.000— 310.000 230.000 32.000 350,000 350,000
392,984 1,483,753 503,739 441,000 740,000 730,000
1,323 4.214 2.000 2.000 2,000 2,000
» 33.547 42.900 50.300 —.
.323 37.751 44.900 52.300 2.000 2,000
. . . 310.000 .- . . 500.000 1.200.000 .
104,186 259.553 37.325 — — —
— - — 43.000 — -
— . 500.000 500.000 500,000
159,313 51.000 - .—
. — 75.090 — —.
. . 21,500 — —.
. . 5,573 — —.
. . 2.100 — —.
. . 13.900 — —.
.— 7,403 — - »
254.004 320.553 152.395 1,043,000 2.010.000 500.000
- — 32.242 - —.
201,2-2 - - — —
201,22- » 32,242 - - —
. . 74.059 — —
— 44,241 — 45,000 .. 194.275 49.099 49.000 150,000 150,000
— 23,992 25.537 33.320 . 25,000
- 55.257 . . 35.000 35.000- - — . 50.000 50.000— — 10.540 — - -
— - 17.595 .—
.23.793 - — - . .23.793 322,775 173,090 32.320 290.000 270.000
495,352 531,039 413,123 1,192,520 2,302,000 772,000
(102,353) 307,554 190,511 (751,520) (1,552,000) (42,000)
3.242.374 3.139.505 3.947.170 4,137,731 3,335,151 1,324,151
3,139,505 3.947.170 4,137,731 3,335,151 1.324.151 1.732.151
Page 34 of 161
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Page 65 of 161
Hamilton Greenbelt Wildfire Mitigation ProjectLAKEWAY CITY COUNCIL UPDATE
DATE:9/8/2020
PRESENTERS: CARRIE BURNS, CITY FORESTER AND CHRIS REA, WILDFIRE SPECIALIST
Page 66 of 161
Page 67 of 161
Working Hard in the Greenbelt
Page 68 of 161
Cost InformationCost per Acre Predicted before work began in greenbelt (and before Covid):
-$6300/acre for Shaded Fuel Break
-$3,740/acre for Dead and Downed Material
HGB
1 or 2Unit Dates: Acres Type Total Cost Cost per ac
Typical or
expected
cost per ac
Projected
cost on this
unit
Over/under
Days on
unit
(approx)
Number in
crewNotes
2 0 2/20/20 only 0.056 DD $1,338.07 $23,894.11 $3,740.00 $209.44 $1,128.63 1 7 Less than 1 day, difficult site.
2 1 Oct-Dec 2020 1 DD $4,582.34 $4,582.34 $3,740.00 $3,740.00 $842.34 5 varied Chainsaw and chipping for volunteer workdays.
2 3410/25, 10/28,
10/29, 10/31, 11/1n.a., 2.9 ac
not complete,
$2863.803 Chainsaw work only for Unit 34, units not completed.
1 18 3/10/2020 n.a., 5.1 ac DDnot complete,
$1034.20n.a. $3,740.00 1 10
Chainsaw work to prepare for volunteer workday.
Unit not completed. Cost of LTFR for one day was
1 3 3/3/20 -3/13/20 1.2 SFB $8,021.89 $6,684.91 $6,300.00 $7,560.00 $461.89 7 9 - 10
1 4 3/11/20 - 4/2/20 1.7 DD $6,732.20 $4,808.71 $3,740.00 $6,358.00 $374.20 11 varied
1 5 4/7/20 - 5/19/20 1.9 SFB $8,187.20 $4,309.05 $6,300.00 $11,970.00 -$3,782.80 18 2
1 6 5/27/20 - 7/8/20 2.7 DD $11,729.05 $4,344.09 $3,740.00 $10,098.00 $1,631.05 17 2 or 3 3.83 acres for whole unit, 2.72 acres worked.
1 7 7/14/20-7/17/20 1.2 DD $4,940.04 $4,116.70 $3,740.00 $4,488.00 $452.04 4 7 to 8
1 8a7/21/20-7/31/20
(not 7/30)2.1 DD $6,731.66 $3,740.00 $7,854.00 -$1,122.34 7 7 to 8
11.856 $52,262.45
Total ac Total cost (Acreages and costs for Units 18 and 34 excluded because those 2 units were not completed)
15.91% 14.93% LTFR cost for completed units only
Acreage and cost numbers corrected $3,898.00 LTFR charges for 8 acres not yet completed
Over expected cost $1,864.86 Additional costs (sling bags and porta-cans) Additional costs: Portacan and sling bags
Under expected cost $58,025.31 $853.20 Forestry Suppliers
16.58% Total costs for HGB to date 1011.66 Porta cans
$1,864.86
Page 69 of 161
Final Comments/Questions?-Provided a tour to 3 Contractors to help LTFR with work in HGB
-LTFR is scheduled to work in HGB January 12th, 2021 through Feb 26th, 2021
-Challenges due to Covid
-Applied for FEMA’s Hazard Mitigation Grant for North Lakeway Village (Ranked #2 for wildfire risk behind Hamilton Greenbelt)
-Future Projections? (Carrie Burns)
-What’s next? (Carrie Burns)
-Questions?Page 70 of 161
Page 1 of 1
Shereen Gendy, CPA
Finance Director
Staff Report
Meeting date: September 8, 2020 Agenda item: Hotel Occupancy Tax (HOT) Policy Background: Municipal Hotel Occupancy Tax is governed by Tax Code chapter 351. This agenda item is to present proposed updates to the HOT Policy Major updates include:
- Separating the HOT policy from the HOT application. This agenda item is to review the HOT policy rather than the application.
- Incorporating information on the HOT collections and required annual reporting. - Removing the “Sporting Event Expenses” from the allowable use of HOT funds
due to the increase in Travis County Population over the one million threshold (Sec 351.101 (a)(6)(a)).
- Adding “Signage directing the public to sights and attractions that are visited frequently by hotel guests in the municipality” as an allowable use of HOT funds (Sec 351.101 (a)(9)).
- Adding “Transportation Systems for Tourists” as an allowable use of HOT funds (Sec 351.110).
- Adding language restricting the use of City logo without the City’s authorization. - Added Council discretion on the disbursement process as well as any diversions
from the original application.
Enclosure(s): - Tax Code Chapter 351 - Current Hotel Occupancy Tax Policy - Proposed Hotel Occupancy Tax Policy
Page 71 of 161
City of Lakeway
HOTEL OCCUPANCY TAX REVENUE
POLICY
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2
City of Lakeway
HOTEL OCCUPANCY TAX POLICY
1. Taxing Authority
The rules on the application of the municipal Hotel Occupancy Tax (HOT) are codified in Chapter 351 of the Tax Code, which authorizes the City of Lakeway to impose such tax.
2. Hotel Occupancy Tax Revenue
Under the Texas Tax Code, the following businesses are considered “hotels” and are required to collect hotel occupancy taxes from their guests: “Any building or buildings in which members of the public obtain sleeping accommodations for consideration” for less than 30 days, including a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast facilities.
The Hotel Occupancy Tax revenue is used to promote tourism and the hotel industry in Lakeway. The city collects 7% of gross room receipts less applicable statutory exemptions and forfeits 1% of the total tax due upon timely filing and payment of the taxes.
The local hotel occupancy tax statutes provide for specific penalties a city may assess against hotel operators who fail to file the hotel tax collections report, file late or without full payment, or produce false tax returns. The City of Lakeway charges 15% of the amount due after the tax has been delinquent for one complete fiscal quarter and an interest fee of 10% per annum beginning 60 days from the due date.
3. Allowable Use of Hotel Occupancy Tax Revenue
3.1. Texas Tax Code (Code) Sec 351.101 (5) defines a tourist as an individual who travels from the individual’s residence to a different municipality, county, state or country for pleasure, education, or culture.
3.2. The (Code) states that revenue derived from hotel occupancy tax may be used only if both parts of the following two-part test are met.
3.2.1. Part One of the test requires that usage of HOT funds must directly enhance and promote visitors and the convention and hotel industry as permitted by Subsection (a) of the Code.
3.2.2. Part Two of the test requires that all expenditures must clearly fit into one of the statutorily provided categories listed below:
3.2.2.1. Convention center facilities or visitor information centers: the acquisition of sites for and the construction, improvement, enlarging, equipping, repairing,
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3
operation, and maintenance of convention center facilities or visitor information centers, or both;
3.2.2.2. Registration of convention delegates: the furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants;
3.2.2.3. Advertising, and conducting solicitations and promotional programs to attract tourists and convention delegates: advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity;
3.2.2.4. Promotion of the arts: 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;
3.2.2.5. Historical restoration and preservation projects or activities: 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;
3.2.2.6. Signage: Funding of signage directing the public to sights and attractions that are frequently visited by hotel guests. Must comply with all signage regulations.
3.2.2.7. Transportation Systems for Tourists: Funding City or privately owned and
operated transportation systems to transport tourists from hotels in and near the city to touristic attractions in or near the City. The law specifically prohibits the use of the local hotel tax to cover the costs for a transportation system that serves the general public.
4. Annual Reporting Requirements In accordance with SB1221, municipality shall submit an annual report on the Hotel Tax Revenues to the State Comptroller, on the form prescribed by the comptroller, not later that February 20th of each year.
5. Hotel Occupancy Tax Funding
5.1. To actively promote Lakeway as a touristic destination, the City allows entities to apply for Hotel Occupancy Tax Funding. The purpose of HOT funding is to assist and support qualified events/activities/facilities, not to be the major patron or the majority funds provider for the event/activity/facility.
5.2. The funds are to be used in compliance with Chapter 351 of the Tax Code and in accordance
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4
with the City of Lakeway Hotel Tax Revenue Policy.
5.3. Recipients are responsible for assuring compliance with all statutory, and other legal requirements applicable to receipt, use, expenditure and accounting of hotel tax revenues. No provision, restrictions, or lack thereof, in these guidelines shall excuse the failure of a recipient to comply with all such requirements.
5.4. The HOT funding application packet must be fully completed and submitted to the City of Lakeway - Finance Department no later than sixty (60) days before funding is needed. Every effort will be made to present the complete application to City Council as soon as practible. Applicants shall complete the HOT Funding Request Form outlining how the funds will be used, along with a letter to formally request funding. Returning applicants must include a copy of the Post Funding Compliance Analysis for the most recent funding.
5.5. Priority will be given to those events and entities based upon documented ability to directly promote visitors and the convention and hotel industry in Lakeway by “being likely to cause increased hotel or convention activity.” Applicants will document the potential to generate increased hotel or convention activity by:
5.5.1. Providing historical information on the number of room nights used during previous years of the same event/activity/facility;
5.5.2. Providing current information on the size of room blocks reserved at area hotels to accommodate anticipated overnight guests attending the funded event/activity/facility;
5.5.3. Providing historical information on the number of guests at hotels or other lodging facilities that attended the funded event/activity/facility; and/or
5.5.4. Providing examples of marketing of programs and activities likely to generate or encourage overnight visitors to local lodging properties.
5.6. All Applicants are encouraged to patronize local businesses for food, supplies, materials, printing, and the like.
5.7. A portion of the revenues from any event/activity/facility receiving HOT funds should be channeled back into the future costs of operating that same event/activity/facility or the continued operation of such. The amount of revenue that will be dedicated towards that purpose should be included in the Post Funding Compliance Analysis.
5.8. No other outside events, projects, charities, or the like which are also sponsored by the host organization may profit from HOT funding of the particular event/activity/facility funded.
5.9. It is critical that the Application/Request for Funding be filled out completely and accurately. It is the responsibility of the Applicant to specifically explain how the funds will be used only in eligible ways.
5.10. If applying under the Advertising category, please note the local requirement that advertising must be accomplished in advance of the event/activity/facility, and must utilize legitimate media for promotion outside of the area, i.e. direct mail, newspapers, magazines, radio, television,
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5
billboards, and internet advertising. In all publications (e.g., flyers, programs, brochures, press releases, advertisements, annual reports and all other mailing pieces), recipient shall acknowledge in some meaningful way that their organization is funded in part by the City of Lakeway. Such acknowledgement might take the form of inclusion on a donors list for particular events. Recipients are advised that usage of the official City logo is restricted. Any use of the City logo must be coordinated with and approved by the appropriate City representatives, to ensure compliance with these standards. Written authorization must be obtained from the City Manager or their designee.
5.11. City Council evaluates the manner in which the funds will be disbursed for the approved application. Event/activity/facility may be funded in advance, on a reimbursement basis or a combination of both.
5.12. Maximum funding guidelines:
5.12.1. All funding requests should be for fifty percent (50%) or less of Applicant’s total projected gross revenue from the event/activity/facility.
5.12.2. All advertising requests must be fifty percent 50% less than the gross advertising
expenditures.
5.12.3. Applicants must match at one-to-one of the total funds requested from the City and provide detailed support for all advertising expenditures so that the one-to-one match can be verified by the City.
5.13. Hotel tax funding recipients shall maintain complete and accurate financial records of each
expenditure of hotel occupancy tax revenue made by the organization and, on request of the governing body of the municipality or other person, shall make the records available for inspection and review to the governing body or other person. All financial records and any other records relating to the hotel tax funding shall be subject to the requirements of the Public Information Act.
5.14. Applicants are on notice that, while the City makes decisions based on estimated budgets and projections, documentation of how granted funds were spent must be actual costs supported by proofs of payment. Any monies not used or not used lawfully must be returned or repaid to the City within sixty (60) days of the event, along with the completed Post Funding Compliance Analysis.
5.15. The final accounting of funds must mirror the items and time frames outlined in the funding application and request letter. Deviations will be noted on staff’s report to Council to evaluate those deviations. City Council may require the applicant to refund unallowable expenditures back to the City.
Page 76 of 161
City of Lakeway Hotel Occupancy Tax Policy
Local organizations and businesses boosting our area’s tourism are encouraged to request money from the hotel occupancy tax funds.
The City of Lakeway Hotel Tax Funds may be used to directly enhance and promote visitors and the convention and hotel industry in very specific ways. Please review the application and funding requirements to understand the strict guidelines that govern these disbursements. All applications will be reviewed following the application deadline. Please contact Shereen Gendy, City of Lakeway Finance Director, for questions about the application process.
1) The purpose of HOT funding is to assist and support qualified events/activities/facilities, not to be the major patron or the majority funds provider for the event/activity/facility.
2) Priority will be given to those events and entities based upon documented ability to directly promote visitors and the convention and hotel industry in Lakeway by “being likely to cause increased hotel or convention activity.” Such activity may result from hotel or convention guests that are already in town and choose to attend the funded event or facility, or it may result from individuals coming from another city or county to stay in the area lodging to attend the funded event or facility. Applicants should document the potential to generate increased hotel or convention activity by:
a) Providing historical information on the number of room nights used during previous years of the same event/activity/facility;
b) Providing current information on the size of room blocks reserved at area hotels to accommodate anticipated overnight guests attending the funded event/activity/facility;
c) Providing historical information on the number of guests at hotels or other lodging facilities that attended the funded event/activity/facility; and/or
d) Providing examples of marketing of programs and activities likely to generate or encourage overnight visitors to local lodging properties.
3) All applicants are encouraged to patronize local businesses for food, supplies, materials, printing, and the like.
4) A portion of the revenues from any event/activity/facility receiving HOT funds should be channeled back into the future costs of operating that same event/activity/facility or the continued operation of such.
5) No other outside events, projects, charities, or the like which are also sponsored by the host organization may profit from HOT funding of the particular event/activity/facility funded.
6) It is critical that the Application/Request for Funding be filled out completely and accurately. Under the application section “Fund Usage,” it is the responsibility of the Applicant to specifically explain how the funds will be used only in eligible ways.
Page 77 of 161
7) If applying under the Advertising category, please note the local requirement that advertising must be accomplished in advance of the event/activity/facility, and must utilize legitimate media for promotion outside of the area, i.e. direct mail, newspapers, magazines, radio, television, or billboards.
8) Maximum funding guidelines – All funding requests should be for fifty percent (50%) or less of Applicant’s total projected gross revenue from the event/activity/facility. All advertising requests must be 50% less than the gross advertising expenditures. Applicants must match at one-to-one of the total funds requested from the City.
9) Applicants are on notice that, while the City makes decisions based on estimated budgets and projections, documentation of how granted funds were spent must be actual costs supported by proofs of payment. Any monies not used or not used lawfully must be returned or repaid to the City within sixty (60) days of the event, along with the completed Post-Funding Analysis.
10) The final accounting of funds must mirror the items outlined in the Applicant’s original application, in its fund expenditure outline, and in its request letter.
Updated 7/15/2019
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City of Lakeway
APPLICATION/REQUEST FOR FUNDING FROM HOTEL OCCUPANCY TAX REVENUE
APPLICATION PACKET
Page 79 of 161
APPLICATION/REQUEST FOR FUNDING
FROM HOTEL OCCUPANCY TAX REVENUE
Application Packet Contents
APPLICATION PROCESS -- PROCEDURES AND DEADLINES .............................1
GUIDELINES UNDER TEXAS LAW FOR .......................................................................2
USE OF HOTEL OCCUPANCY TAX REVENUE ..........................................................2
FUNDING CONSIDERATIONS CHECKLIST................................................................5
APPLICATION ...........................................................................................................................7
PUBLICITY FACT SHEET ....................................................................................................13
POST-FUNDING ANALYSIS AND PROOFS OF PAYMENT .................................14
ORGANIZATION INFORMATION .................................................................................14
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Page 81 of 161
1
APPLICATION PROCESS -- PROCEDURES AND DEADLINES 1. Application Submission Deadline
Applications are considered on a quarterly basis. Applications must be submitted by the first day of the quarter, and a decision by the City will be rendered by the last day of that quarter. Submission deadlines are as follows:
1st Quarter-January 1st – 4:00 p.m. 2nd Quarter- April 1st – 4:00 p.m. 3rd Quarter- July 1st – 4:00 p.m. 4th Quarter- October 1st – 4:00 p.m.
Pages 5 - 13 of the application packet (along with any required or requested supporting documentation) must be fully completed and returned as directed on application by the referenced deadlines. Late submissions will not be accepted.
2. Notification to Applicants
The City will send notification letters to Applicants informing them of the decision by the last day of the quarter in which application was made. Such correspondence may also include requirements of other materials due and deadlines for submission of same. Such correspondence may also require Applicant to duly execute “City of Lakeway Funding Agreement.” The decision of the City, both as to grant/denial of funding and as to amount of funding, will be the final decision.
3. Deadlines for Subsequent Documentation
(a) Fund expenditure outline, and request letter -- deadline not later than 60 days prior to receipt of funds. Applicant shall submit a fund expenditure outline describing exactly how funds will be used, along with a request letter formally requesting funds at least sixty (60) days before the funds are to be received. Such fund expenditure outline and request letter shall be mailed or delivered as directed on form. (b) Post-Funding Analysis and proofs of payment -- deadline not later than 60 days after event. These materials must be submitted not later than sixty (60) days following the event, and should be returned as directed on form.
The Post-Funding Analysis should mirror the budget presented in Applicant’s original application and outline, and proofs of payment must be receipts that reflect actual monies expended. If Applicant did not spend the total amount of funding received, then that amount must be returned or repaid to the City of Lakeway.
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GUIDELINES UNDER TEXAS LAW FOR USE OF HOTEL OCCUPANCY TAX REVENUE
State Law: By law of the State of Texas, the City of Lakeway collects a Hotel Occupancy Tax (HOT) from hotels, motels, inns, and bed-and-breakfast establishments. Chapter 351 of the Tax Code states that HOT funds may be used only if both parts of the following two-part test are met. Part One requires that usage of HOT funds must directly enhance and promote visitors and the convention and hotel industry, and Part Two limits the use of HOT funds to the following: (1) Convention center facilities or visitor information centers: 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) Registration of convention delegates: 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: advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity; (4) Promotion of the arts: 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: 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) Sporting event expenses related to sporting events which substantially increase economic activity at hotels: for a municipality located in a county with a population of 290,000 or less, 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.
City of Lakeway Process: The City accepts applications from groups who request HOT funds for events/activities/facilities which fit into one or more of the above-listed categories. The City reviews the applications and all decisions are final.
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City of Lakeway Policy: (1) The purpose of HOT funding is to assist and support qualified events/activities/facilities, not to be the major patron or the majority funds provider for the event/activity/facility.
(2) Priority will be given to those events and entities based upon documented ability to directly promote visitors and the convention and hotel industry in Lakeway by “being likely to cause increased hotel or convention activity.” Such activity may result from hotel or convention guests that are already in town and choose to attend the funded event or facility, or it may result from individuals coming from another city or county to stay in an area lodging to attend the funded event or facility. Applicants will document the potential to generate increased hotel or convention activity by:
(a) providing historical information on the number of room nights used during previous years of the same event/activity/facility;
(b) providing current information on the size of room blocks reserved at area hotels to accommodate anticipated overnight guests attending the funded event/activity/facility;
(c) providing historical information on the number of guests at hotels or
other lodging facilities that attended the funded event/activity/facility; and/or
(d) providing examples of marketing of programs and activities likely to
generate or encourage overnight visitors to local lodging properties. (3) All Applicants are encouraged to patronize local businesses for food, supplies, materials, printing, and the like.
(4) A portion of the revenues from any event/activity/facility receiving HOT funds should be channeled back into the future costs of operating that same event/activity/facility or the continued operation of such.
(5) No other outside events, projects, charities, or the like which are also sponsored by the host organization may profit from HOT funding of the particular event/activity/facility funded.
(6) It is critical that the Application/Request for Funding be filled out completely and accurately. Under the application section “Fund Usage,” it is the responsibility of the Applicant to specifically explain how the funds will be used only in eligible ways.
(7) If applying under the Advertising category, please note the local requirement that advertising must be accomplished in advance of the event/activity/facility, and must utilize legitimate media for promotion outside of the area, i.e. direct mail, newspapers, magazines, radio, television, billboards, internet advertising
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(8) Maximum funding guidelines - All funding requests should be for fifty percent (50%) or less of Applicant’s total projected gross revenue from the event/activity/facility. All advertising requests must be 50% less than the gross advertising expenditures. Applicants must match at one-to-one of the total funds requested from the City and provide detailed support for all advertising expenditures so that the one-to-one match can be verified by the City.
(9) Applicants are on notice that, while the City makes decisions based on estimated budgets and projections, documentation of how granted funds were spent must be actual costs supported by proofs of payment. Any monies not used or not used lawfully must be returned or repaid to the City within sixty (60) days of the event, along with the completed Post- Funding Analysis.
(10) The final accounting of funds must mirror the items outlined in the Applicant’s original application, in its fund expenditure outline, and in its request letter.
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FUNDING CONSIDERATIONS CHECKLIST
Name of Event / Activity / Facility:
If applicable, date of Event/Activity:
Does your event/activity/facility pass Part One of the statutory test, defined specifically as directly enhancing and promoting visitors in Lakeway AND directly enhancing and promoting the convention and hotel industry in Lakeway?
Yes No Does your event/activity/facility pass Part Two of the statutory test, defined specifically as fitting into one or more of the following categories?
Please check which category or categories:
Convention center facilities or visitor information centers
Facilities, personnel and materials for registration of convention delegates
Advertising, and conducting solicitations and promotional programs to attract tourists and convention delegates
Promotion 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
Historical restoration and preservation projects or activities, or advertising and conducting solicitations and promotional programs to encourage tourists to visit preserved historic sites or museums in the area
Sporting event expenses, including promotion expenses, related to sporting events at which the majority of participants are tourists who substantially increase economic activity at hotels in the area
Yes No Is your application filled out thoroughly and completely, and are all required pages attached?
Yes No
Is your request for funding in accordance with the maximum fundingguidelines?
Yes No If applicable, have you submitted the Post-Funding Analysis and proofs of payment for last year’s event/activity/facility?
Yes No
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Yes
No If applicable, have you returned or repaid the City for any previous funds not used or not used lawfully?
Yes
No
Have you documented how you will accurately track out-of-town guests, showing that your event will attract tourists that will directly support visitors and the hotel and convention industry in the area?
Yes
No
Is your request for fifty percent (50%) or less of your total projected gross revenue from the event/activity/facility?
Yes
No
If you are applying under the Advertising category, is your request for fifty percent (50%) or less of your total projected advertising expenditures and have you documented your entire advertising budget?
Yes
No
Is your request no more than a one-to-one match for your event/activity/facility and does your application list anticipated matching funds?
Yes
No
If you are applying under the Advertising category, have you met the local requirement that advertising must be accomplished in advance of the event/activity/facility, and must utilize legitimate media for promotion outside of the area, i.e. direct mail, newspapers, magazines, radio, television, billboards, internet advertising?
(RETURN PAGES 5 & 6 WITH APPLICATION PACKET)
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7
APPLICATION
Organization Information
Date:
Name of Organization:
Address:
City, State, ZIP:
Contact Name:
Contact Phone Number:
Web Site Address for Event/Activity/Facility:
Is your organization: Non-Profit Private/For Profit
Tax ID #:
Organization’s Creation Date:
Purpose of your organization:
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8
Event/Activity/Facility Information
Name of Event/Activity/Facility:
Date of Event/Activity:
Primary Location of Event/Activity/Facility:
Amount of HOT Funding Requested:
FUND USAGE: How will the funds be used?
Primary Purpose of Funded Event/Activity/Facility:
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9
Check which statutory categories apply to funding request AND amount requested under each category:
Convention center facilities or visitor information centers: 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;
$
Registration of convention delegates: the furnishing of facilities, personnel, and materials
for the registration of convention delegates or registrants;
$
Advertising, and conducting solicitations and promotional programs to attract tourists and convention delegates: advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity;
$
Promotion of the arts: 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;
$
Historical restoration and preservation projects or activities: 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;
$
Sporting event expenses related to sporting events which substantially increase
economic activity at hotels: for a municipality located in a county with a population of 290,000 or less, 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.
$
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[Answer the following three (3) questions only if sporting event-related] If sporting event-related: How many individuals are expected to participate?
If sporting event-related: How many of the participants are expected to be from another city or county?
If sporting event-related: Quantify how the funded event/activity/facility will substantially increase economic activity at hotel and motels within the city or its vicinity.
(RETURN PAGES 7 – 10 WITH APPLICATION PACKET)
Application Packets should be returned in accordance with the deadlines of submission referenced on page 1 to:
City of Lakeway
ATTN: Assistant Finance Director 1102 Lohmans Crossing
Lakeway, TX 78734
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11
Questions for ALL Funding Requests How many years have you held this event/activity?
Expected attendance:
How many people attending the event/activity/facility will use Lakeway hotels, motels, inns or bed-and-breakfast establishments?
How many nights will they stay?
Do you reserve a room block for this event/activity/facility at an area hotel and, if so, for how many rooms and at which hotels?
Please list other years (over the last three years) that you have hosted your event/activity/facility, and list the amount of assistance given from HOT funding and the number of hotel rooms used:
City Month/Year Held Assistance Amount Number of Hotel Rooms Used
How will you measure the impact of your event/activity/facility on area hotel activity?
Please list all other organizations, government entities and grants that have offered financial support to your event/activity/facility, and respective amounts:
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Please check all promotion efforts your organization is coordinating, and list the amount financially committed to each media. List the HOT funding allocation and your organizations matching funds allocation. HOT Match
Internet $ $
Newspaper $ $ Radio $ $
TV $ $
Press releases to media $ $
Direct mailing to out-of-town recipients $ $
Other $ $
What specific geographic areas do your advertising materials and promotions reach?
What number of individuals located in another city or county will your proposed marketing reach?
[Answer the following one (1) question only if the funding request is for a permanent facility such as a museum or visitor center]
Expected Attendance Monthly/Annually: Please note percentage of those in attendance that are staying at area hotels or lodging facilities: .
(RETURN PAGES 11 & 12 WITH APPLICATION PACKET)
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PUBLICITY FACT SHEET
Please provide the following information so that your event/activity/facility can be promoted accurately and effectively by the City of Lakeway. Return the completed form to City of Lakeway, ATTN: Assistant Finance Director, 1102 Lohmans Crossing, Lakeway, TX 78734.
Name of event/activity/facility:
Date(s) of event/activity:
Sponsoring organization:
Admission charge, if any:
Group rates, if available:
Location of event/activity/facility:
Hours of operation:
Free/paid parking, availability of parking, availability of motorcoach parking, availability of camping:
Brief publicity description [Please include, in fifty words or less, what you want the public to know about your event/activity/facility]
Publicity contact person:
Contact’s telephone number: Fax number:
Contact’s e-mail address: Website:
Best time to contact:
(RETURN PAGE 13 WITH APPLICATION PACKET)
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POST-FUNDING ANALYSIS AND PROOFS OF PAYMENT
ORGANIZATION INFORMATION Date:
Name of organization:
Address:
City, State, ZIP:
Contact person:
Contact telephone number:
EVENT/ACTIVITY/FACILITY INFORMATION
Name of funded event/activity/facility:
Date funded event/activity/facility held:
Primary location of funded event/activity/facility:
Primary purpose of funded event/activity/facility:
Amount received from HOT funds:
Amount actually spent from HOT funds received:
Specific explanation of how HOT funds were spent:
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How many years have you held this event/activity/facility? How many people did you predict would attend this event/activity/facility? [Note: this should be the number you submitted in Application]
How many people do you estimate actually attended the event/activity/facility?
How many room nights were generated at Lakeway area hotels, motels, inns, and bed-and-breakfast establishments by attendees of this event/activity/facility?
If this event/activity/facility has been funded by HOT funds in the last three (3) years, how many room nights were generated at Lakeway area hotels, motels, inns, and bed-and- breakfast establishments by attendees of this event/activity/facility?
Last Year:
Two Years Ago:
Three Years Ago:
What method did you use to determine the number of people who booked rooms at Lakeway area hotels, motels, inns, and bed-and-breakfast establishments by attendees of this event/activity/facility? [For example, room block usage information, survey of hoteliers, etc.]
Was a room block established for this event/activity/facility at an area hotel and, if so, did the room block fill?
If the room block did not fill, how many rooms were picked up?
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Please check all efforts your organization actually used to promote this event/activity/facility, and how much money was actually spent in each category not just spending related to HOT funds received:
Internet $
Newspaper $
Radio $
TV $
Press Releases $
Direct Mail $
Other $
What new marketing initiatives did you utilize to promote hotel and convention activity for this event/activity/facility?
Attach actual documents showing how Lakeway was recognized in your advertising/promotional campaign.
Attach actual documents showing all forms of advertising/promotion used in your campaign. If the item itself does not indicate the medium used (i.e. radio, TV, print, or mail) or exactly where the advertising took place, please include other information that would show the location of the advertising and medium utilized.
Attach actual invoices, receipts, and proofs of payment for ALL expenditures on which HOT funds were used in whole or in part.
What Lakeway businesses did you utilize for food, supplies, materials, printing, etc.?
If sporting event-related, how many individuals actually participated in the event/activity/facility?
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If sporting event-related, how many participants were from another city or county? If sporting event-related, quantify how the activity substantially increased economic activity at hotels and motels within the city or its vicinity:
The above accounting of HOT funds received from the City of Lakeway, and the explanation of how such funds were actually utilized, is true and accurate.
Authorized Signatory Date Signed
This Post-Funding Analysis must be completely and accurately filled out and returned no later than sixty (60) days after the event/activity/facility to:
City of Lakeway
ATTN: Assistant Finance Director 1102 Lohmans Crossing
Lakeway, TX 78734 All invoices and proofs of payment must be attached. If the total amount of the HOT funds were not used or were not lawfully used, then those funds must be returned or repaid to the City of Lakeway with this Post-Funding Analysis.
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TAX CODE
TITLE 3. LOCAL TAXATION
SUBTITLE D. LOCAL HOTEL OCCUPANCY TAXES
CHAPTER 351. MUNICIPAL HOTEL OCCUPANCY TAXES
SUBCHAPTER A. IMPOSITION AND COLLECTION OF TAX
Sec. 351.001. DEFINITIONS. In this chapter:
(1) "Municipality" includes any incorporated city, town, or
village.
(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 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 enhance and
promote tourism and the convention and hotel industry.
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(3) "Eligible coastal municipality" means a home-rule
municipality that borders on the Gulf of Mexico and has a population of
less than 80,000.
(4) "Hotel" has the meaning assigned by Section 156.001.
(5) "Tourism" means the guidance or management of tourists.
(6) "Tourist" means an individual who travels from the
individual's residence to a different municipality, county, state, or
country for pleasure, recreation, education, or culture.
(7) "Eligible central municipality" means:
(A) a municipality with a population of more than 140,000 but
less than 1.5 million that is located in a county with a population of one
million or more and that has adopted a capital improvement plan for the
construction or expansion of a convention center facility;
(B) a municipality with a population of 250,000 or more that:
(i) is located wholly or partly on a barrier island that
borders the Gulf of Mexico;
(ii) is located in a county with a population of 300,000
or more; and
(iii) has adopted a capital improvement plan to expand
an existing convention center facility;
(C) a municipality with a population of 116,000 or more that:
(i) is located in two counties both of which have a
population of 660,000 or more; and
(ii) has adopted a capital improvement plan for the
construction or expansion of a convention center facility;
(D) a municipality with a population of less than 50,000 that
contains a general academic teaching institution that is not a component
institution of a university system, as those terms are defined by Section
61.003, Education Code; or
(E) a municipality with a population of 640,000 or more that:
(i) is located on an international border; and
(ii) has adopted a capital improvement plan for the
construction or expansion of a convention center facility.
(8) "Visitor information center" or "tourism information center"
means a building or a portion of a building used to distribute or
disseminate information to tourists.
(9) "Revenue" includes any interest derived from the revenue.
(10) "Revenue" includes any interest derived from the revenue.
(11) "Eligible barrier island coastal municipality" means a
municipality:
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(A) that borders on the Gulf of Mexico;
(B) that is located wholly on a barrier island; and
(C) the boundaries of which are within 30 miles of the United
Mexican States.
(12) "Retail establishment" means an establishment engaged in
activities described by North American Industry Classification System
subsector code 442, 443, 445, 446, 448, 451, 452, or 453.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 1, eff. Oct. 1, 1989; Acts
1993, 73rd Leg., ch. 231, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd
Leg., ch. 620, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 680,
Sec. 1, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, Sec. 17.01(51),
eff. Sept. 1, 1995; Acts 1995, 74th Leg., ch. 454, Sec. 5, eff. Sept. 1,
1995; Acts 1997, 75th Leg., ch. 165, Sec. 30.273, eff. Sept. 1, 1997;
Acts 1999, 76th Leg., ch. 495, Sec. 1, eff. Sept. 1, 1999; Acts 1999, 76th
Leg., ch. 1004, Sec. 1, eff. Sept. 1, 1999; Acts 1999, 76th Leg., ch.
1467, Sec. 2.71, eff. Oct. 1, 1999; Acts 2001, 77th Leg., ch. 1308, Sec.
1, eff. June 16, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 264 (H.B. 2032), Sec. 3, eff. May 30,
2009.
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 1, eff.
September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 1, eff. June
19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 179 (S.B. 977), Sec. 3, eff. May 28,
2011.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 4, eff. June 14,
2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 1, eff. May 29,
2015.
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 2, eff.
September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 1, eff.
September 1, 2019.
Sec. 351.002. TAX AUTHORIZED. (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
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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) The price of a room in a hotel does not include the cost of food
served by the hotel and the cost of personal services performed by the
hotel for the person except for those services related to cleaning and
readying the room for use or possession.
(c) The tax does not apply to a person who is a permanent resident
under Section 156.101 of this code.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 5, eff. Aug. 26, 1991.
Sec. 351.0025. EXTRATERRITORIAL JURISDICTION. (a) A municipality
with a population of less than 35,000 by ordinance may impose the tax
authorized under Section 351.002 in the municipality's extraterritorial
jurisdiction.
(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.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 3, eff. Aug. 26, 1991.
Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 2, eff. Sept. 1, 1993.
Sec. 351.003. TAX RATES. (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.
(b) The rate in an eligible central municipality may not exceed nine
percent of the price paid for a room. 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.
(c) The rate in a municipality that borders on the Gulf of Mexico and
has a population of more than 250,000 or in a municipality with a
population of less than 5,000 adjacent to a home-rule city with a
population of less than 80,000 may not exceed nine percent of the price
paid for a room.
(d) The rate in an eligible barrier island coastal municipality may
not exceed 8-1/2 percent of the price paid for a room.
(e) The rate in a municipality that has a population of more than
95,000 and is in a county that borders Lake Palestine and has a population
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room. 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.
(f) The rate in a municipality that has a population of at least
80,000 and is partly located in a county that borders the State of
Louisiana and has a population of at least 60,000 may not exceed nine
percent of the price paid for a room. 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.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(a), eff. Aug. 28, 1989;
Acts 1993, 73rd Leg., ch. 620, Sec. 2, eff. Aug. 30, 1993; Acts 1999, 76th
Leg., ch. 825, Sec. 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch. 1308,
Sec. 2, eff. June 16, 2001; Acts 2003, 78th Leg., ch. 247, Sec. 2, eff.
Sept. 1, 2003; Acts 2003, 78th Leg., ch. 382, Sec. 1, 3, eff. June 18,
2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 2, eff.
September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 2, eff. June
19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 751 (H.B. 1315), Sec. 2, eff. June 17,
2011.
Acts 2011, 82nd Leg., R.S., Ch. 888 (S.B. 349), Sec. 1, eff. June 17,
2011.
Sec. 351.004. TAX COLLECTION. (a) The municipality may bring suit
against a person who is required to collect the tax imposed by this chapter
and pay the collections over to the municipality, and who has failed to
file a tax report or pay the tax when due, to collect the tax not paid or
to enjoin the person from operating a hotel in the municipality until the
tax is paid or the report filed, as applicable, as provided by the court's
order. 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;
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(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
(B) the municipality has not received a disbursement from the
comptroller as provided by Section 156.2513 related to the person's
concurrent state tax delinquency described by Section 351.008;
(3) a penalty equal to 15 percent of the total amount of the tax
owed if the tax has been delinquent for at least one complete municipal
fiscal quarter; and
(4) interest under Section 351.0042.
(a-1) If a person required to file a tax report under this chapter
does not file the report as required by the municipality, the municipality
may determine the amount of tax due under this chapter by:
(1) conducting an audit of each hotel in relation to which the
person did not file the report as required by the municipality; or
(2) using the tax report filed for the appropriate reporting
period under Section 156.151 in relation to that hotel.
(a-2) If the person did not file a tax report under Section 156.151
for that reporting period in relation to that hotel, the municipality may
estimate the amount of tax due by using the tax reports in relation to that
hotel filed during the previous calendar year under this chapter or Section
156.151. An estimate made under this subsection is prima facie evidence of
the amount of tax due for that period in relation to that hotel.
(a-3) The authority to conduct an audit under this section is in
addition to any other audit authority provided by statute, charter, or
ordinance. 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. A municipality shall provide at least 30 days'
written notice to a person who is required to collect the tax imposed by
this chapter with respect to a hotel before conducting an audit of the
hotel under this section.
(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.
(b-1) The limitation provided by Subsection (b) does not apply and a
municipality may bring suit under this section at any time if:
(1) with intent to evade the tax, the person files a false or
fraudulent report with the municipality; or
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(2) the person has not filed a report for the tax with the
municipality.
(c) A municipality by ordinance may authorize misdemeanor punishment
for a violation of an ordinance adopted under this chapter.
(d) The remedies provided by this section are in addition to other
available remedies.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 1110, Sec. 2, eff. Oct. 1, 1989; Acts
1993, 73rd Leg., ch. 259, Sec. 1.
Amended by:
Acts 2005, 79th Leg., Ch. 488 (H.B. 352), Sec. 1, eff. September 1,
2005.
Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 2, eff.
September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 1, eff.
September 1, 2013.
Sec. 351.0041. COLLECTION PROCEDURES ON PURCHASE OF HOTEL. (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.
(b) The purchaser of a hotel who fails to withhold an amount of the
purchase price as required by this section is liable for the amount
required to be withheld to the extent of the value of the purchase price.
(c) The purchaser of a hotel may request that the person designated
by the municipality to provide a receipt under Subsection (a) issue a
certificate stating that no tax is due or issue a statement of the amount
required to be paid before a certificate may be issued. The person
designated by the municipality shall issue the certificate or statement not
later than the 60th day after the date that the person receives the
request.
(d) If the person designated by the municipality to provide a receipt
under Subsection (a) fails to issue the certificate or statement within the
period provided by Subsection (c), the purchaser is released from the
obligation to withhold the purchase price or pay the amount due.
Added by Acts 1991, 72nd Leg., ch. 328, Sec. 1, eff. Aug. 26, 1991.
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Sec. 351.0042. INTEREST ON DELINQUENT TAX. (a) A person who fails
to pay a tax due under this chapter is liable to the municipality for
interest on the unpaid amount at the greater of the rate provided by
Section 111.060(b) or the rate imposed by the municipality on January 1,
2013.
(b) Interest under this section accrues from the first day after the
date due until the tax is paid.
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 2, eff.
September 1, 2013.
Sec. 351.005. REIMBURSEMENT FOR EXPENSES OF TAX COLLECTION AND USE OF
ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) A municipality may permit a
person who is required to collect and pay over to the municipality the tax
authorized by this chapter to withhold not more than one percent of the
amount of the tax collected and required to be reported as reimbursement to
the person for the cost of collecting the tax.
(b) If a municipality uses revenue derived from the tax authorized by
this chapter to create, maintain, operate, or administer an electronic tax
administration system as authorized by Section 351.1012, the municipality
shall permit a person who is required to collect and pay over to the
municipality the tax authorized by this chapter to withhold not more than
one percent of the amount of the tax collected and required to be reported
as reimbursement to the person for the cost of collecting the tax.
(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.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(c), eff.
September 1, 2015.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 4, eff. June 15,
2017.
Sec. 351.006. EXEMPTION. (a) A United States governmental entity
described in Section 156.103(a) is exempt from the payment of tax
authorized by this chapter.
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(b) A state governmental entity described in Section 156.103(b) shall
pay the tax imposed by this chapter but is entitled to a refund of the tax
paid.
(c) A person who is described by Section 156.103(d) is exempt from
the payment of the tax authorized by this chapter.
(d) A person who is described by Section 156.103(c) shall pay the tax
imposed by this chapter but the state governmental entity with whom the
person is associated is entitled to a refund of the tax paid.
(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. The comptroller by rule shall prescribe the form that
must be used and the information that must be provided.
(f) A governmental entity may file a refund claim with the
municipality under this chapter only for each calendar quarter for all
reimbursements accrued during that quarter. The municipality may adopt an
ordinance to enforce this section.
(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). The exemption
must be supported by the documentation required under rules adopted by the
comptroller and the municipality.
Added by Acts 1989, 71st Leg., ch. 504, Sec. 2, eff. Sept. 1, 1989.
Amended by Acts 1995, 74th Leg., ch. 454, Sec. 6, eff. Sept. 1, 1995; Acts
1999, 76th Leg., ch. 1467, Sec. 2.72, eff. Oct. 1, 1999; Acts 2003, 78th
Leg., ch. 209, Sec. 87, eff. Oct. 1, 2003.
Sec. 351.007. PREEXISTING CONTRACTS. (a) If a municipality increases
the rate of the tax authorized by this chapter, the increased tax rate does
not apply to the tax imposed on the use or possession, or the right to the
use or possession, of a room under a contract that was executed before the
date the increased rate takes effect and that provides for the payment of
the tax at the rate in effect when the contract was executed, unless the
contract is subject to change or modification by reason of the tax rate
increase.
(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
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authorized by Chapter 156 or 352 of this code or by Subchapter H, Chapter
334, Local Government Code. If a municipality adopts an ordinance imposing
a tax under this chapter that is not imposed at any rate before the
effective date of the tax prescribed by the ordinance, the imposition of
the tax does not apply to the use or possession, or the right to the use or
possession, of a room under a contract executed before the date the
imposition of the tax takes effect, unless the contract is subject to
change or modification by reason of the imposition of the new tax.
(c) The tax rate applicable to the use or possession, or the right to
the use or possession, of a room under a contract described by Subsection
(a) is the rate in effect when the contract was executed. Notwithstanding
Section 351.002(a), no tax is imposed under this chapter on the use or
possession, or the right to the use or possession, of a room under a
contract described by Subsection (b).
Added by Acts 1989, 71st Leg., ch. 1110, Sec. 3, eff. Oct. 1, 1989.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 3, eff.
September 1, 2017.
Sec. 351.008. CONCURRENT STATE TAX DELINQUENCY. (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.
(b) The comptroller shall review the information submitted by a
municipality under Subsection (a) and determine whether to proceed with
collection and enforcement efforts. If the information results in the
collection of a delinquent tax under Chapter 156 and the assessment has
become administratively final, the comptroller shall distribute a
percentage of the amount collected to the municipality as provided by
Section 156.2513 to defray the cost of the municipal audit.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1152 (H.B. 2048), Sec. 3, eff.
September 1, 2011.
Sec. 351.009. ANNUAL REPORT TO COMPTROLLER. (a) Not later than
February 20 of each year, a municipality that imposes the tax authorized by
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(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 described by
Sections 351.101(a)(1), (2), (3), (4), (5), and (9) during the
municipality's preceding fiscal year, stated separately as an amount and
percentage for each of those subdivisions.
(b) The municipality must make the report required by this section
by:
(1) submitting the report to the comptroller on a form prescribed
by the comptroller; or
(2) providing the comptroller a direct link to, or a clear
statement describing the location of, the information required to be
reported that is posted on the Internet website of the municipality.
(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.
(d) The comptroller may adopt rules necessary to administer this
section.
Added by Acts 2017, 85th Leg., R.S., Ch. 420 (S.B. 1221), Sec. 1, eff. June
1, 2017.
SUBCHAPTER B. USE AND ALLOCATION OF REVENUE
Sec. 351.101. USE OF TAX REVENUE.
(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;
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(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 580,000, 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 described by Section 351.102(e)(7);
and
(ii) Lake Ray Hubbard;
(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:
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(i) has a population of 80,000 or more and is located in
a county that has a population of 350,000 or less;
(ii) has a population of at least 75,000 but not more
than 95,000 and is located in a county that has a population of less than
200,000 but more than 160,000;
(iii) has a population of at least 36,000 but not more
than 39,000 and is located in a county that has a population of 100,000 or
less that is not adjacent to a county with a population of more than two
million;
(iv) has a population of at least 13,000 but less than
39,000 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) has a population of at least 25,000 but not more
than 26,000 and is located in a county that has a population of 90,000 or
less;
(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 580,000, 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
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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.
(b) Revenue derived from the tax authorized by this chapter shall be
expended in a manner directly enhancing and promoting tourism and the
convention and hotel industry as permitted by Subsection (a). That revenue
may not be used for the general revenue purposes or general governmental
operations of a municipality.
(c) The governing body of a municipality by contract may delegate to
a person, including another governmental entity or a private organization,
the management or supervision of programs and activities funded with
revenue from the tax authorized by this chapter. The governing body in
writing shall approve in advance the annual budget of the person to which
it delegates those functions and shall require the person to make periodic
reports to the governing body at least quarterly listing the expenditures
made by the person with revenue from the tax authorized by this chapter.
The person must maintain revenue provided from the tax authorized by this
chapter in a separate account established for that purpose and may not
commingle that revenue with any other money. 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. The approval by the governing body of the municipality of the
annual budget of the person to whom the governing body delegates those
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functions creates a fiduciary duty in the person with respect to the
revenue provided by the tax authorized by this chapter.
(d) A person with whom a municipality contracts under this section
to conduct an activity authorized by this section shall maintain complete
and accurate financial records of each expenditure of hotel occupancy tax
revenue made by the person and, on request of the governing body of the
municipality or other person, shall make the records available for
inspection and review to the governing body or other person.
(e) Hotel occupancy tax revenue spent for a purpose authorized by
this section may be spent for day-to-day operations, supplies, salaries,
office rental, travel expenses, and other administrative costs only if
those administrative costs are incurred directly in the promotion and
servicing expenditures authorized under Section 351.101(a). If a municipal
or other public or private entity that conducts an activity authorized
under this section conducts other activities that are not authorized under
this section, the portion of the total administrative costs of the entity
for which hotel occupancy tax revenue may be used may not exceed the
portion of those administrative costs actually incurred in conducting the
authorized activities.
(f) Municipal hotel occupancy tax revenue may not be spent for travel
for a person to attend an event or conduct an activity the primary purpose
of which is not directly related to the promotion of tourism and the
convention and hotel industry or the performance of the person's job in an
efficient and professional manner.
(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. 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
(2) make records of those expenditures available for review to
the governing body of the municipality and any other person.
(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.
(h) In addition to the uses authorized by Subsection (a), a
municipality described by Subsection (a)(7)(B)(viii), as added by Chapter
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546 (S.B. 585), Acts of the 83rd Legislature, Regular Session, 2013, may
use revenue derived from the tax authorized by this chapter to promote
tourism and the convention and hotel industry by constructing, maintaining,
or expanding a sporting-related facility owned by the municipality if:
(1) the majority of the events at the facility involve
participants staying at hotels in the municipality; and
(2) for a fiscal year, the municipality does not reduce the
amount of that revenue that it uses for a purpose described by Subsection
(a)(3) to an amount that is less than the lesser of:
(A) the amount of that revenue used by the municipality for
that purpose during the municipality's 2015 fiscal year; or
(B) the total amount of that revenue received in the fiscal
year.
(i) In addition to the purposes provided by Subsection (a), a
municipality that has a population of at least 75,000 but not more than
95,000 and that is located in a county that has a population of more than
160,000 but less than 200,000 may use revenue from the municipal hotel tax
to promote tourism and the convention and hotel industry by constructing,
operating, or expanding a sporting related facility or sports field owned
by the municipality, if the majority of the events at the facility or field
are directly related to a sporting event in which the majority of
participants are tourists who substantially increase economic activity at
hotels in the municipality.
(j) In addition to the purposes provided by Subsection (a), a
municipality that has a population of not more than 5,000 and at least part
of which is located less than one-eighth of one mile from a space center
operated by an agency of the federal government may use revenue from the
municipal hotel occupancy tax for 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.
(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.
(m) In addition to the uses authorized by Subsections (a) and (e),
and notwithstanding any provision of this chapter to the contrary, a
municipality with a population of 6,500 or less that has at least 800 hotel
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rooms within the corporate boundaries of the municipality and that is
located in a county adjacent to a county with a population of 3.3 million
or more may use revenue derived from the tax authorized by this chapter to
directly enhance and promote tourism and the convention and hotel industry
by acquiring sites for and constructing, improving, enlarging, equipping,
repairing, operating, and maintaining a municipally owned:
(1) convention center facility;
(2) sports-related facility with seating for at least 4,500
people that is used or is planned for use for one or more professional or
amateur sports events or other events, including rodeos, livestock shows,
and performing arts events;
(3) multiuse facility that includes facilities described by
Subdivisions (1) and (2); and
(4) related infrastructure for a facility described by
Subdivision (1), (2), or (3), as that term is defined by Section
334.001(3), Local Government Code, for a venue.
(m-1) A municipality described by Subsection (m) that issues
obligations secured wholly or partly by revenue derived from the tax
authorized by this chapter for a use described by that subsection may use
that revenue for those uses as long as the obligations are outstanding even
if the municipality is no longer a municipality described by that
subsection.
(n) In addition to other authorized uses, a municipality that has a
population of not more than 1,500 and is located in a county that borders
Arkansas and Louisiana 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.
(o) In addition to the purposes provided by Subsection (a), a
municipality that has a population of not more than 10,000, that contains
an outdoor gear and sporting goods retailer with retail space larger than
175,000 square feet, and that hosts an annual wiener dog race may use
revenue from the municipal hotel occupancy tax to promote tourism and the
convention and hotel industry by constructing, operating, or expanding a
sporting related facility or sports field owned by the municipality, if the
majority of the events at the facility or field are directly related to a
sporting event in which the majority of participants are tourists who
substantially increase economic activity at hotels in the municipality. If
a municipality to which this subsection applies uses revenue derived from
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the municipal hotel occupancy tax for a purpose described by this
subsection, the municipality may not reduce the percentage of revenue from
that tax allocated for a purpose described by Subsection (a)(3) to a
percentage that is less than the average percentage of that revenue
allocated by the municipality for that purpose during the 36-month period
preceding the date the municipality begins using the revenue for a purpose
described by this subsection.
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 351 (H.B.
3356), Sec. 1
(q) In addition to the purposes provided by Subsection (a), a
municipality with a population of more than 48,000 but less than 95,000
that is located in two counties, one of which has a population of at least
900,000 but less than 1.7 million, may use revenue from the municipal hotel
occupancy tax to promote tourism and the convention and hotel industry by
constructing, improving, equipping, repairing, maintaining, operating, or
expanding a coliseum or multiuse facility if the majority of the events at
the coliseum or facility attract tourists who substantially increase
economic activity at hotels in the municipality.
Text of subsection as added by Acts 2019, 86th Leg., R.S., Ch. 998 (H.B.
1634), Sec. 1
(q) In addition to the purposes provided by Subsections (a) and (e),
a municipality with a population of more than 10,000 that has a city hall
located less than three miles from a space center operated by an agency of
the federal government and that is wholly located in a county with a
population of four million or more may use revenue from the hotel occupancy
tax for the construction, improvement, enlarging, equipping, renovating,
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,
including a hotel, resort, or convention center facility located on land
owned by the municipality or a nonprofit corporation acting on behalf of
the municipality.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.24(a), eff. Aug. 28, 1989;
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Acts 1989, 71st Leg., ch. 1110, Sec. 4, eff. Oct. 1, 1989; Acts 1993, 73rd
Leg., ch. 680, Sec. 3, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 1027,
Sec. 1, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 755, Sec. 1, eff.
June 13, 2001; Acts 2001, 77th Leg., ch. 1308, Sec. 3, eff. June 16, 2001;
Acts 2003, 78th Leg., ch. 209, Sec. 90, eff. Oct. 1, 2003; Acts 2003, 78th
Leg., ch. 303, Sec. 1, eff. June 18, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734), Sec. 1, eff. June 18,
2005.
Acts 2007, 80th Leg., R.S., Ch. 1144 (S.B. 765), Sec. 1, eff. June 15,
2007.
Acts 2009, 81st Leg., R.S., Ch. 402 (H.B. 1789), Sec. 1, eff. June 19,
2009.
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 3(a), eff. June
19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1322 (H.B. 3098), Sec. 1, eff. June
19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 23.004, eff.
September 1, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 247 (H.B. 970), Sec. 1, eff. June 17,
2011.
Acts 2011, 82nd Leg., R.S., Ch. 764 (H.B. 1690), Sec. 1, eff. June 17,
2011.
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 120, eff.
September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.012, eff.
September 1, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 541 (S.B. 551), Sec. 1, eff. June 14,
2013.
Acts 2013, 83rd Leg., R.S., Ch. 546 (S.B. 585), Sec. 1, eff. June 14,
2013.
Acts 2015, 84th Leg., R.S., Ch. 663 (H.B. 3595), Sec. 1, eff. June 17,
2015.
Acts 2015, 84th Leg., R.S., Ch. 665 (H.B. 3629), Sec. 1, eff. June 17,
2015.
Acts 2015, 84th Leg., R.S., Ch. 666 (H.B. 3772), Sec. 1, eff. June 17,
2015.
Acts 2015, 84th Leg., R.S., Ch. 970 (H.B. 1585), Sec. 1, eff.
September 1, 2015.
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Acts 2015, 84th Leg., R.S., Ch. 979 (H.B. 3615), Sec. 1, eff. June 19,
2015.
Acts 2015, 84th Leg., R.S., Ch. 979 (H.B. 3615), Sec. 2, eff. June 19,
2015.
Acts 2017, 85th Leg., R.S., Ch. 53 (S.B. 1365), Sec. 1, eff. May 22,
2017.
Acts 2017, 85th Leg., R.S., Ch. 267 (H.B. 1896), Sec. 4, eff.
September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 324 (S.B. 1488), Sec. 17.003, eff.
September 1, 2017.
Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942), Sec. 1, eff. June 9,
2017.
Acts 2017, 85th Leg., R.S., Ch. 652 (S.B. 2166), Sec. 1, eff. June 12,
2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 5, eff. June 15,
2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 6, eff. June 15,
2017.
Acts 2019, 86th Leg., R.S., Ch. 351 (H.B. 3356), Sec. 1, eff. June 2,
2019.
Reenacted and amended by Acts 2019, 86th Leg., R.S., Ch. 405 (S.B. 1262),
Sec. 1, eff. September 1, 2019.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 14.003, eff.
September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 998 (H.B. 1634), Sec. 1, eff. June 14,
2019.
Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a)
Notwithstanding any other provision of this chapter, a municipality may
spend each year not more than the lesser of one percent or $75,000 of the
revenue derived from the tax authorized by this chapter during that year
for the creation, maintenance, operation, and administration of an
electronic tax administration system. A municipality may not use revenue
the municipality is authorized to spend under this subsection to conduct an
audit.
(b) A municipality may contract with a third party to assist in the
creation, maintenance, operation, or administration of the electronic tax
administration system.
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Added by Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(d), eff.
September 1, 2015.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 7, eff. June 15,
2017.
Sec. 351.1015. CERTAIN QUALIFIED PROJECTS. (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.
(2) "Hotel-associated revenue" means the sum of:
(A) state tax revenue collected in a project financing zone
from all hotels located in the zone that would be available to the owners
of qualified hotel projects under Section 151.429(h) if the hotels were
qualified hotel projects, excluding the amount of that revenue received by
a municipality under Section 351.102(c) for a hotel project described by
Section 351.102(b) and located in the zone that exists on the date the
municipality designates the zone; and
(B) tax revenue collected from all permittees under Chapter
183 at hotels located in the zone, excluding revenue disbursed by the
comptroller under Section 183.051(b).
(3) "Incremental hotel-associated revenue" means the amount in
any calendar year by which hotel-associated revenue, including hotel-
associated revenue from hotels built in the project financing zone after
the year in which a municipality designates the zone, exceeds the base year
amount.
(4) "Project financing zone" means an area within a municipality:
(A) that the municipality by ordinance or by agreement under
Chapter 380, Local Government Code, designates as a project financing zone;
(B) the boundaries of which are within a three-mile radius of
the center of a qualified project;
(C) the designation of which specifies the longitude and
latitude of the center of the qualified project; and
(D) the designation of which expires not later than the 30th
anniversary of the date of designation.
(5) "Qualified project" means:
(A) a convention center facility; or
(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:
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(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
(iii) related to the promotion of tourism and the
convention and hotel industry.
(6) "Venue" and "related infrastructure" have the meanings
assigned by Section 334.001, Local Government Code.
(b) This section applies only to a qualified project located in a
municipality with a population of at least 650,000 but less than 750,000
according to the most recent federal decennial census.
(c) In addition to the uses provided by Section 351.101, revenue from
the municipal hotel occupancy tax may be used to fund a qualified project.
(d) A municipality may pledge the revenue derived from the tax
imposed under this chapter from a hotel located in the project financing
zone for the payment of bonds or other obligations issued or incurred to
acquire, lease, construct, improve, enlarge, and equip the qualified
project.
(e) A municipality may pledge for the payment of bonds or other
obligations described by Subsection (d) the local revenue from eligible tax
proceeds as defined by Section 2303.5055(e), Government Code, from hotels
located in a project financing zone that would be available to the owners
of qualified hotel projects under that section if the hotels were qualified
hotel projects, excluding any amount received by the municipality for a
hotel project described by Section 351.102(b) and located in the zone that
exists on the date the municipality designates the zone.
(f) A municipality shall notify the comptroller of the municipality's
designation of a project financing zone not later than the 30th day after
the date the municipality designates the zone. Notwithstanding other law,
the municipality is entitled to receive the incremental hotel-associated
revenue from the project financing zone for the period beginning on the
first day of the year after the year in which the municipality designates
the zone and ending on the last day of the month during which the
designation expires. The municipality may pledge the revenue for the
payment of bonds or other obligations described by Subsection (d).
(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. The suspense account is outside the state treasury,
and the comptroller may make a payment authorized by this section from the
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account without the necessity of an appropriation. The comptroller shall
begin making payments from the suspense account to the municipality for
which the money is held on the date the qualified project in the project
financing zone is commenced. If the qualified project is not commenced by
the fifth anniversary of the first deposit to the account, the comptroller
shall transfer the money in the account to the general revenue fund and
cease making deposits to the account.
(h) The comptroller may estimate the amount of incremental hotel-
associated revenue that will be deposited to a suspense account under
Subsection (g) during each calendar year. The comptroller may make
deposits to the account and the municipality may request disbursements from
the account on a monthly basis based on the estimate. At the end of each
calendar year, the comptroller shall adjust the deposits and disbursements
to reflect the amount of revenue actually deposited to the account during
the calendar year.
(i) A municipality shall notify the comptroller if the qualified
project in the project financing zone is abandoned. If the qualified
project is abandoned, the comptroller shall transfer to the general revenue
fund the amount of money in the suspense account that exceeds the amount
required for the payment of bonds or other obligations described by
Subsection (d).
Added by Acts 2013, 83rd Leg., R.S., Ch. 127 (S.B. 748), Sec. 1, eff.
September 1, 2013.
Sec. 351.102. PLEDGE FOR BONDS. (a) Subject to the limitations
provided by this subchapter, a municipality may pledge the revenue derived
from the tax imposed under this chapter for the payment of bonds that are
issued under Section 1504.002(a), Government Code, for one or more of the
purposes provided by Section 351.101 or, in the case of a municipality of
1,500,000 or more, for the payment of principal of or interest on bonds or
other obligations of a municipally sponsored local government corporation
created under Chapter 431, Transportation Code, that were issued to pay the
cost of the acquisition and construction of a convention center hotel or
the cost of acquisition, remodeling, or rehabilitation of a historic hotel
structure; provided, however, such pledge may only be that portion of the
tax collected at such hotel.
(b) A municipality described by Subsection (e) may pledge the revenue
derived from the tax imposed under this chapter from a hotel project that
is owned by or located on land owned by the municipality or, in an eligible
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central municipality, by a nonprofit corporation acting on behalf of an
eligible central municipality, and that is located within 1,000 feet of a
qualified convention center facility, as defined by Section 351.151, owned
by the municipality for the payment of bonds or other obligations issued or
incurred to acquire, lease, construct, and equip the hotel and any
facilities ancillary to the hotel, including convention center
entertainment-related facilities, restaurants, retail establishments,
street and water and sewer infrastructure necessary for the operation of
the hotel or ancillary facilities, and parking facilities within 1,000 feet
of the hotel or convention center facility. For bonds or other
obligations issued under this subsection, a municipality described by
Subsection (e) may only pledge revenue or other assets of the hotel project
benefiting from those bonds or other obligations.
(b-1) Repealed by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347),
Sec. 9, eff. September 1, 2019.
(c) A municipality described by Subsection (e) is entitled to receive
all funds from a project described by Subsection (b) that an owner of a
project may receive under Section 151.429(h) of this code, or Section
2303.5055, Government Code, and may pledge the funds for the payment of
obligations issued under this section, but only if the municipality has
pledged the revenue derived from the tax imposed under this chapter from
the project for the payment of bonds or other obligations issued or
incurred for the project.
(c-1) Repealed by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347),
Sec. 9, eff. September 1, 2019.
(e) Subsection (b) applies only to:
(1) a municipality with a population of two million or more;
(2) a municipality with a population of 700,000 or more but less
than 1.3 million;
(3) a municipality with a population of 350,000 or more but less
than 450,000 in which two professional sports stadiums are located, each of
which:
(A) has a seating capacity of at least 40,000 people; and
(B) was approved by the voters of the municipality as a
sports and community venue project under Chapter 334, Local Government
Code; and
(4) a municipality with a population of less than 2,000 that:
(A) is located adjacent to a bay connected to the Gulf of
Mexico;
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(B) is located in a county with a population of 290,000 or
more that is adjacent to a county with a population of four million or
more; and
(C) has a boardwalk on the bay.
(g) Repealed by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec.
9, eff. September 1, 2019.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1993, 73rd Leg., ch. 231, Sec. 3, eff. Aug. 30, 1993; Acts
1997, 75th Leg., ch. 165, Sec. 30.274, eff. Sept. 1, 1997; Acts 1999, 76th
Leg., ch. 1004, Sec. 2, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch.
1308, Sec. 4, eff. June 16, 2001; Acts 2001, 77th Leg., ch. 1420, Sec.
8.365, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 209, Sec. 91, eff.
Oct. 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 519 (S.B. 1207), Sec. 1, eff.
September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1087 (H.B. 4781), Sec. 3, eff. June
19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1220 (S.B. 1247), Sec. 4, eff.
September 1, 2009.
Acts 2013, 83rd Leg., R.S., Ch. 490 (S.B. 1719), Sec. 5, eff. June 14,
2013.
Acts 2015, 84th Leg., R.S., Ch. 227 (H.B. 1964), Sec. 2, eff. May 29,
2015.
Acts 2017, 85th Leg., R.S., Ch. 50 (S.B. 345), Sec. 1, eff. May 22,
2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 8, eff. June 15,
2017.
Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 2, eff.
September 1, 2019.
Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 9, eff.
September 1, 2019.
Sec. 351.1021. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR
CERTAIN PROJECTS. (a) In this section:
(1) "Eligible municipality" means a municipality described by
Section 351.102(e)(4).
(2) "Multipurpose convention center facility" means a facility
that will be constructed and, after that construction:
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(A) is used to host conventions, meetings, live performances,
and sporting events;
(B) is:
(i) leased by an eligible municipality; or
(ii) wholly owned by an eligible municipality, and none
of which is or may be owned through an undivided common interest;
(C) is not located in a hotel or other structure;
(D) has at least 10,000 square feet of continuous and usable
meeting space; and
(E) is configurable to simultaneously accommodate multiple
events described by Paragraph (A) of different sizes and types.
(3) "Multipurpose convention center facility project" means a
project that consists of a hotel owned by an eligible municipality or
another person and a multipurpose convention center facility, the nearest
exterior wall of which is located not more than 2,500 feet from the nearest
exterior wall of the hotel. A multipurpose convention center facility
project may include:
(A) each new or existing business located in the
municipality, regardless of who owns the business or the property on which
the business is located, the nearest exterior wall of which is located not
more than 2,500 feet from the nearest exterior wall of the multipurpose
convention center facility or the hotel that is part of the project;
(B) a parking shuttle or transportation system; and
(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.
(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. The
municipality or local government corporation is entitled to receive the
funds for a period of 10 years beginning on the date the multipurpose
convention center facility is issued a certificate of occupancy.
(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
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provided by Subsection (b) for the payment of bonds, other obligations, or
contractual obligations issued or incurred for the multipurpose convention
center facility project.
(d) The comptroller shall deposit the funds to which an eligible
municipality or local government corporation is entitled as provided by
Subsection (b) in a separate suspense account of the municipality outside
the state treasury.
(e) The comptroller may make a rebate, refund, or payment authorized
under this section without the necessity of an appropriation. The
comptroller shall rebate, refund, or pay to the eligible municipality the
funds to which the municipality or local government corporation is entitled
as provided by Subsection (b) at least quarterly.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 5, eff.
September 1, 2019.
Sec. 351.1022. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE BY CERTAIN
MUNICIPALITIES WITH SPORTS STADIUMS. (a) This section applies only to a
municipality described by Section 351.102(e)(3).
(b) A municipality is entitled to receive all funds from a hotel
project described by Section 351.102(b) that an owner of a project may
receive under Section 151.429(h) of this code or Section 2303.5055,
Government Code, and all tax revenue collected under Chapter 183 by or from
all permittees at the hotel project, excluding revenue disbursed by the
comptroller under Section 183.051(b). Notwithstanding any other law, the
municipality is entitled to receive the funds for a period of 30 years
beginning on the date the hotel project is open for initial occupancy.
(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.
(d) The comptroller shall deposit the funds to which the municipality
is entitled as provided by Subsection (b) in a separate suspense account of
the municipality outside the state treasury.
(e) The comptroller may make a rebate, refund, or payment authorized
under this section without the necessity of an appropriation. The
comptroller shall rebate, refund, or pay to the municipality the funds to
which the municipality is entitled as provided by Subsection (b) at least
monthly.
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Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 6, eff.
September 1, 2019.
Sec. 351.103. ALLOCATION OF REVENUE: GENERAL RULE. (a) At least 50
percent of the hotel occupancy tax revenue collected by a municipality with
a population of 200,000 or greater must be allocated for the purposes
provided by Section 351.101(a)(3). 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
(2) if the tax in a municipality exceeds three percent of the
cost of a room, not less than the amount of revenue received by the
municipality from the tax at a rate of one percent of the cost of a room.
This subsection does not apply to a municipality, regardless of population,
that before October 1, 1989, adopted an ordinance providing for the
allocation of an amount in excess of 50 percent of the hotel occupancy tax
revenue collected by the municipality for one or more specific purposes
provided by Section 351.101(a)(1) until the ordinance is repealed or
expires or until the revenue is no longer used for those specific purposes
in an amount in excess of 50 percent of the tax revenue.
(b) Subsection (a) does not apply to a municipality in a fiscal year
of the municipality if the total amount of hotel occupancy tax collected by
the municipality in the most recent calendar year that ends at least 90
days before the date the fiscal year begins exceeds $2 million. A
municipality excepted from the application of Subsection (a) by this
subsection shall allocate hotel occupancy tax revenue by ordinance,
consistent with the other limitations of this section. The portion of the
tax revenue allocated by a municipality with a population of more than 1.6
million for the purposes provided by Section 351.101(a)(3) may not be less
than 23 percent, except that the allocation is subject to and may not
impair the authority of the municipality to:
(1) pledge all or any portion of that tax revenue to the payment
of bonds as provided by Section 351.102(a) or bonds issued to refund bonds
secured by that pledge; or
(2) spend all or any portion of that tax revenue for the payment
of operation and maintenance expenses of convention center facilities.
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(b-1) Notwithstanding Subsection (a), at least 30 percent of the
hotel occupancy tax revenue collected by a municipality described by
Section 351.101(a)(6)(C) must be allocated for the purposes provided by
Section 351.101(a)(3).
(c) Not more than 15 percent of the hotel occupancy tax revenue
collected by a municipality, other than a municipality having a population
of more than 1.6 million, or the amount of tax received by the municipality
at the rate of one percent of the cost of a room, whichever is greater, may
be used for the purposes provided by Section 351.101(a)(4). Not more than
19.30 percent of the hotel occupancy tax revenue collected by a
municipality having a population of more than 1.6 million, or the amount of
tax received by the municipality at the rate of one percent of the cost of
a room, whichever is greater, may be used for the purposes provided by
Section 351.101(a)(4). Not more than 15 percent of the hotel occupancy tax
revenue collected by a municipality having a population of more than
125,000 may be used for the purposes provided by Section 351.101(a)(5).
(d) A municipality that does not allocate any hotel occupancy tax
revenue for the purposes provided by Section 351.101(a)(1) may allocate not
more than 50 percent of the hotel occupancy tax revenue collected by the
municipality for the purposes provided by Section 351.101(a)(5). A
municipality that before October 1, 1989, adopts an ordinance providing for
the allocation of an amount in excess of 50 percent of the hotel occupancy
tax revenue collected by the municipality for one or more specific purposes
provided by Section 351.101(a)(5) may allocate the tax revenue as provided
by that ordinance until the ordinance is repealed or expires or until the
revenue is no longer used for those specific purposes.
(e) A municipality may use hotel occupancy tax revenue collected by
the municipality for a purpose provided by Section 351.101(a)(1) only if
the municipality complies with the applicable provisions of this section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.24(b), eff. Aug. 28, 1989;
Acts 1989, 71st Leg., ch. 1110, Sec. 6, eff. Oct. 1, 1989; Acts 1993, 73rd
Leg., ch. 153, Sec. 1, eff. Aug. 30, 1993; Acts 1993, 73rd Leg., ch. 680,
Sec. 5, eff. Sept. 1, 1993; Acts 2001, 77th Leg., ch. 1308, Sec. 5, eff.
June 16, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 405 (S.B. 1262), Sec. 2, eff.
September 1, 2019.
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Sec. 351.1035. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES IN
BORDER COUNTIES. (a) This section applies only to a municipality that is
the largest municipality in a county described by Section 352.002(a)(14).
(b) At least 50 percent of the hotel occupancy tax revenue collected
by a municipality described by Subsection (a) must be allocated for the
purposes provided by Section 351.101(a)(3).
(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).
(d) 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)(5).
Added by Acts 2003, 78th Leg., ch. 303, Sec. 2, eff. June 18, 2003.
For expiration of this section, see Subsection (f).
Sec. 351.1036. ALLOCATION OF REVENUE FOR AIRPORTS BY CERTAIN
MUNICIPALITIES IN BORDER COUNTIES. (a) This section applies only to a
municipality that is the county seat of a county that borders:
(1) the United Mexican States;
(2) a county described by Section 352.002(a)(7); and
(3) a county described by Section 352.002(a)(14).
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use municipal hotel
occupancy tax revenue to improve or expand an airport:
(1) owned by the county in which the municipality is located;
(2) located more than 150 miles from the nearest airport in this
state with regularly scheduled commercial airline flights; and
(3) substantially used for private air service that transports
individuals staying at hotels in or near the municipality.
(c) A municipality to which this section applies may not use
municipal hotel occupancy tax revenue to improve or expand an airport
described by Subsection (b):
(1) in an amount each fiscal year that exceeds 15 percent of the
hotel occupancy tax revenue collected by the municipality during that year;
or
(2) in a total amount under this section that would exceed the
amount of hotel revenue in the municipality that is likely to be reasonably
attributable to guests traveling through the airport during the 15-year
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period beginning on the date the municipality first uses municipal hotel
occupancy tax revenue to improve or expand the airport.
(d) A municipality to which this section applies may not use
municipal hotel occupancy tax revenue to improve or expand an airport
described by Subsection (b) after the 10th anniversary of the date the
municipality first uses that revenue for that purpose.
(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).
(f) This section expires December 31, 2032.
Added by Acts 2017, 85th Leg., R.S., Ch. 223 (S.B. 440), Sec. 1, eff. May
29, 2017.
Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
BORDERING BAYS. (a) This section applies only to a home-rule municipality
that borders a bay, that has a population of less than 80,000, and that is
not an eligible coastal municipality.
(b) In this section:
(1) "Adjacent public land" means land that:
(A) is owned by this state or a local governmental entity;
and
(B) is located adjacent to a bay that is bordered by a
municipality to which this section applies.
(2) "Clean and maintain" means the collection and removal of
litter and debris and the supervision and elimination of sanitary and
safety conditions that would pose a threat to personal health or safety if
not removed or otherwise corrected.
(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
(3) to mitigate coastal erosion on adjacent public land.
(d) A municipality to which this section applies may not reduce the
amount of revenue that it uses for a purpose described by Section
351.101(a)(3) to an amount that is less than the average amount of revenue
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used by the municipality for that purpose during the 36-month period that
precedes the municipality's use of revenue under Subsection (c).
(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.
Acts 2003, 78th Leg., ch. 699, Sec. 1, eff. Sept. 1, 2003.
Sec. 351.105. ALLOCATION OF REVENUE: ELIGIBLE COASTAL
MUNICIPALITIES. (a) An eligible coastal municipality that levies and
collects an occupancy tax authorized by this chapter at a rate of seven
percent shall pledge a portion of the revenue equal to at least one percent
of the cost of a room to either or both of the following purposes:
(1) the payment of the bonds that the municipality or a park
board of trustees may issue under Section 1504.002(a), Government Code, or
under Chapter 306, Local Government Code, in order to provide all or part
of the funds for the establishment, acquisition, purchase, construction,
improvement, enlargement, equipment, or repair of public improvements,
including parks, civic centers, civic center buildings, auditoriums,
exhibition halls, coliseums, marinas, cruise ship terminal facilities,
hotels, motels, parking facilities, golf courses, trolley or trolley
transportation systems, and other facilities as may be considered advisable
in connection with these facilities that serve the purpose of attracting
visitors and tourists to the municipality; or
(2) the maintenance, improvement, or operation of the parks,
civic centers, civic center buildings, auditoriums, exhibition halls,
coliseums, marinas, cruise ship terminal facilities, hotels, motels,
parking facilities, golf courses, trolley or trolley transportation
systems, and other facilities as may be considered advisable in connection
with these facilities that serve the purpose of attracting visitors and
tourists to the municipality.
(b) If the tax authorized by this chapter is imposed by an eligible
coastal municipality at a rate of four or more percent of the cost of a
room, no lesser amount than the amount of revenue derived from the
application of the tax at a rate of three percent of the cost of a room
shall be used for the purpose provided by Section 351.101(a)(3).
(c) If the tax authorized by this chapter is imposed by an eligible
coastal municipality at a rate of five or more percent of the cost of a
room, no lesser amount than the amount of revenue derived from the
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application of the tax at a rate of one percent shall be used for beach
patrol, lifeguard services, marine water safety, and park law enforcement.
(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.
(e) Money received under Section 156.2511 and used to clean and
maintain beaches is included in determining whether the municipality has
met the funding obligation prescribed by Subsections (c) and (d), and the
municipality may credit that money against the funding requirements
prescribed by Subsections (c) and (d).
(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
(2) without further authorization, use the tax authorized by this
chapter as provided by this section, including for the purpose of issuing
bonds or entering into other agreements.
(g) The following statutes prevail over any conflicting provision in
the charter of an eligible coastal municipality:
(1) this section;
(2) Chapter 306, Local Government Code; and
(3) Subchapter A, Chapter 1504, Government Code.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1993, 73rd Leg., ch. 680, Sec. 6, eff. Sept. 1, 1993; Acts
1995, 74th Leg., ch. 76, Sec. 15.02, eff. Sept. 1, 1995; Acts 1995, 74th
Leg., ch. 454, Sec. 7, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch. 298,
Sec. 1, eff. May 29, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 8.367,
eff. Sept. 1, 2001.
Sec. 351.1054. ALLOCATION OF REVENUE: ELIGIBLE BARRIER ISLAND COASTAL
MUNICIPALITY. (a) In this section, "spacecraft" and "spaceport" have the
meanings assigned by Section 507.001, Local Government Code.
(b) Notwithstanding any other provision of this chapter, an eligible
barrier island coastal municipality may use revenue from the municipal
hotel occupancy tax for:
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(1) promotional and event expenses for an ecological tourism
event, including an event for which the primary attraction is traveling to
an area of natural or ecological interest for the purpose of observing and
learning about wildlife and the area's natural environment, if:
(A) a majority of the event's participants are tourists; and
(B) the event substantially increases economic activity at
hotels and motels within or in the vicinity of the municipality;
(2) expenses directly related to:
(A) the acquisition of sites to observe spacecraft and
spaceport activities; and
(B) the construction, improvement, enlarging, equipping,
repairing, operation, and maintenance of facilities utilized by hotel
guests to observe and learn about spacecraft and spaceport operations; and
(3) expenses directly related to the construction, improvement,
equipping, repairing, operation, and maintenance of coastal sports
facilities owned by the municipality, including boat docks, boat ramps, and
fishing piers used by hotel guests, if:
(A) the coastal sports facilities have been used in the
preceding calendar year a combined total of more than five times for
district, state, regional, or national sports tournaments or events; and
(B) the majority of the events at the coastal sports
facilities are directly related to a sports tournament or event in which
the majority of participants are tourists who substantially increase
economic activity at hotels within or in the vicinity of the municipality.
(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
(2) the amount of tax received by the municipality at the rate of
one percent of the cost of a room.
Added by Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717), Sec. 1, eff. June
16, 2015.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029), Sec. 1, eff. June 12,
2017.
Acts 2017, 85th Leg., R.S., Ch. 616 (H.B. 4029), Sec. 2, eff. June 12,
2017.
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Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a)
In this section:
(1) "Clean and maintain" has the meaning assigned by Section
61.063, Natural Resources Code.
(2) "Public beach" has the meaning assigned by Section 61.001,
Natural Resources Code.
(3) "Beach security" means beach patrol, lifeguard services,
marine water safety, and park law enforcement.
(4) "Erosion response project" has the meaning assigned by
Section 33.601, Natural Resources Code.
(b) Notwithstanding any other provision of this chapter, a home-rule
municipality that borders on the Gulf of Mexico and has a population of
more than 250,000 may use all or any portion of the revenue derived from
the municipal hotel occupancy tax from hotels in an area previously subject
to a county hotel occupancy tax and located on an island bordering the Gulf
of Mexico to clean and maintain public beaches in the municipality.
(c) Notwithstanding any other provision of this chapter, a
municipality that has a population of less than 5,000 adjacent to a home-
rule city with a population of less than 80,000 may use all or any portion
of the revenue heretofore or hereafter derived from the municipal hotel
tax:
(1) to clean and maintain the beaches in the municipality;
(2) to provide beach security within the municipality;
(3) for any of the purposes permitted or allowed by Section
1504.001, Government Code;
(4) for any purpose allowed by Section 351.105; or
(5) to pay the principal of or interest on bonds or notes issued
for any of these purposes.
(d) Notwithstanding any other provision of this chapter and except as
provided by Subsection (e), an eligible barrier island coastal municipality
shall use at least the amount of revenue derived from the application of
the tax at a rate of seven percent of the cost of a room for the purposes
authorized under Sections 351.101(a)(1) and (3) and Sections 351.1054(b)(1)
and (2). If an eligible barrier island coastal municipality uses hotel
occupancy tax revenue for a purpose described by Section 351.1054(b)(2),
the municipality may not reduce the amount of revenue that is used for
purposes described by Section 351.101(a)(3) to an amount that is less than
the average amount of revenue used by the municipality for purposes
described by Section 351.101(a)(3) during the 36-month period that precedes
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the municipality's first use of revenue for a purpose described by Section
351.1054(b)(2).
(e) An eligible barrier island coastal municipality that imposes the
tax at a rate equal to or greater than 7-1/2 percent of the price paid for
a room shall use at least the amount of revenue derived from the
application of the tax at a rate of one-half of one percent of the cost of
a room for erosion response projects.
Added by Acts 1999, 76th Leg., ch. 1359, Sec. 3, eff. Sept. 1, 1999.
Amended by Acts 2003, 78th Leg., ch. 117, Sec. 1, eff. July 1, 2003; Acts
2003, 78th Leg., ch. 247, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 3, eff. June
19, 2009.
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 4, eff. June
19, 2009.
Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717), Sec. 2, eff. June 16,
2015.
Sec. 351.106. ALLOCATION OF REVENUE: POPULOUS MUNICIPALITIES WITH
COUNCIL-MANAGER GOVERNMENT. (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:
(1) no more than 55 percent to:
(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
(2) at least 45 percent for the purposes provided by Section
351.101(a)(3).
(b) Revenue received by a municipality described by Subsection (a)
from the application of the tax at a rate of four percent or less may be
used as provided by Section 351.101.
(c) A municipality to which this section applies:
(1) is entitled to receive in the same manner all funds and
revenue that a municipality to which Section 351.1015 applies may receive
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under that section; and
(2) may pledge the funds and revenue for the payment of
obligations incurred for the construction of qualified projects authorized
under that section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.23(b), eff. Aug. 28, 1989;
Acts 1991, 72nd Leg., ch. 597, Sec. 108, eff. Sept. 1, 1991; Acts 2001,
77th Leg., ch. 669, Sec. 123, 124, eff. Sept. 1, 2001; Acts 2001, 77th
Leg., ch. 1420, Sec. 8.368, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 121, eff.
September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1330 (S.B. 660), Sec. 2, eff. June 14,
2013.
Sec. 351.1063. ALLOCATION OF REVENUE FOR ADVERTISING AND PROMOTION:
CERTAIN MUNICIPALITIES WITH CERTAIN PROJECTS. (a) This section applies
only to a municipality described by Section 351.102(e) or 351.152, other
than an eligible central municipality described by Section 351.001(7)(D).
(b) A municipality that uses revenue derived from the tax imposed
under this chapter or funds received under Section 351.102(c), 351.156, or
351.157 for a hotel project under Section 351.102(b) or a qualified project
under Section 351.155 may not reduce the percentage of revenue from the tax
imposed under this chapter and allocated for a purpose described by Section
351.101(a)(3) to a percentage that is less than the average percentage of
that revenue allocated by the municipality for that purpose during the 36-
month period preceding the date the municipality begins using the revenue
or funds for the hotel project.
Redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B.
4347), Sec. 3, eff. September 1, 2019.
Sec. 351.1064. ALLOCATION OF REVENUE FOR CERTAIN SPORTING EVENT
EXPENSES: CERTAIN MUNICIPALITIES WITH QUALIFIED PROJECT. (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.
(b) A municipality that uses revenue derived from the tax imposed
under this chapter or funds received under Section 351.156 for repayment of
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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
(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.
Redesignated and amended by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B.
4347), Sec. 4, eff. September 1, 2019.
Sec. 351.1065. ALLOCATION OF REVENUE: ELIGIBLE CENTRAL MUNICIPALITY.
(a) An eligible central municipality shall use the amount of revenue from
the tax that is derived from the application of the tax at a rate of more
than seven percent of the cost of a room only for:
(1) the construction of an expansion of an existing convention
center facility;
(2) a qualified project to which Section 351.1015 applies; and
(3) pledging payment of revenue bonds and revenue refunding bonds
issued under Subchapter A, Chapter 1504, Government Code, for the
construction or qualified project.
(b) Any interest income derived from the application of the tax at a
rate of more than seven percent of the cost of a room may be used only for
the purposes provided by this section.
(c) An eligible central municipality expending tax revenue under this
section shall attempt to include minority-owned businesses in the issuance
of at least 32 percent of the total dollar value of the bonds issued, and
in at least 32 percent of the total fees paid by the issuer, in connection
with the construction.
Added by Acts 1993, 73rd Leg., ch. 620, Sec. 3, eff. Aug. 30, 1993.
Amended by Acts 2001, 77th Leg., ch. 1420, Sec. 8.369, eff. Sept. 1, 2001.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 127 (S.B. 748), Sec. 2, eff. September
1, 2013.
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Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a)
This section applies only to:
(1) a municipality with a population of at least 3,500 but less
than 5,500 that is the county seat of a county with a population of less
than 50,000 that borders a county with a population of more than 1.6
million;
(2) a municipality with a population of at least 2,900 but less
than 3,500 that is the county seat of a county with a population of less
than 22,000 that is bordered by the Trinity River and includes a state park
and a portion of a wildlife management area;
(3) a municipality with a population of at least 7,500 that is
located in a county that borders the Pecos River and that has a population
of not more than 15,000;
(4) a municipality with a population of not more than 15,000 that
is located in a county through which the Frio River flows and an interstate
highway crosses, and that has a population of at least 15,000;
(5) a municipality with a population of not less than 7,500 that
is located in a county with a population of not less than 40,000 but less
than 250,000 that is adjacent to a county with a population of less than
750;
(6) a municipality that is the county seat of a county with a
population of at least 8,500 and that county contains part of the Chaparral
Wildlife Management Area; and
(7) a municipality that has a population of not more than 25,000,
that contains a cultural heritage museum, and that is located in a county
that borders the United Mexican States and the Gulf of Mexico.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use all or any portion of
the revenue derived from the municipal hotel occupancy tax for:
(1) the construction, enlarging, equipping, improvement,
maintenance, repairing, and operation of a recreational facility to
substantially enhance hotel activity and encourage tourism; and
(2) the construction, enlarging, equipping, improvement,
maintenance, repairing, and operation of an arena used for rodeos,
livestock shows, and agricultural expositions to substantially enhance
hotel activity and encourage tourism.
(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
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that facility during the 15-year period beginning on the date the
construction or expansion is completed.
(d) An independent analyst or consultant hired by the municipality
must make the projection required by Subsection (c).
(e) A municipality that uses municipal hotel occupancy tax revenue
under this section shall annually prepare a report that describes:
(1) the events held during the preceding year at each facility
that received municipal hotel occupancy tax revenue from the municipality
during that year; and
(2) the number of hotel room nights, hotel revenue, and municipal
hotel occupancy tax revenue attributable to those events.
Added by Acts 2011, 82nd Leg., R.S., Ch. 751 (H.B. 1315), Sec. 1, eff. June
17, 2011.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 666 (H.B. 3772), Sec. 2, eff. June 17,
2015.
Acts 2019, 86th Leg., R.S., Ch. 58 (S.B. 320), Sec. 1, eff. May 20,
2019.
Acts 2019, 86th Leg., R.S., Ch. 999 (H.B. 2199), Sec. 1, eff.
September 1, 2019.
Sec. 351.1067. ALLOCATION OF REVENUE; CERTAIN MUNICIPALITIES. (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.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue from the
municipal hotel occupancy tax to conduct an audit of a person in the
municipality required to collect the tax authorized by this chapter,
provided that the municipality use the revenue to audit not more than one-
third of the total number of those persons in any fiscal year.
Added by Acts 2013, 83rd Leg., R.S., Ch. 939 (H.B. 1662), Sec. 1, eff. June
14, 2013.
Added by Acts 2013, 83rd Leg., R.S., Ch. 944 (H.B. 1724), Sec. 3, eff.
September 1, 2013.
Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality that is
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(1) is located on the Texas-Mexico border;
(2) has a population of 500,000 or more; and
(3) is adjacent to two or more counties, each of which has a
population of 50,000 or more.
(b) A municipality to which this section applies may use revenue
derived from the municipal hotel occupancy tax to construct, maintain, or
expand a sporting-related facility, a sporting-related field, or related
infrastructure as defined by Section 334.001, Local Government Code, that
is located within 2,500 feet of the facility or field and is directly
related to the facility or field, provided that:
(1) the facility, field, or infrastructure is located on property
owned by the municipality; and
(2) the municipality's 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, games, or
events.
(c) A municipality to which this section applies that uses revenue
derived from the municipal hotel occupancy tax for a purpose described by
Subsection (b):
(1) shall determine the amount of municipal hotel occupancy tax
revenue generated for the municipality by hotel activity attributable to
the newly constructed, enhanced, or upgraded facilities, fields, or related
infrastructure for 10 years after the date the original construction,
enhancements, or upgrades of the first of the facilities or fields are
completed; and
(2) may not spend municipal hotel occupancy tax revenue for the
construction, enhancement, or upgrading of the facilities, fields, or
related infrastructure in a total amount that exceeds the amount of area
hotel revenue attributable to the construction, enhancements, or upgrades
as determined under Subdivision (1).
(d) A municipality to which this section applies shall reimburse from
the municipality's general fund any expenditure in excess of the amount of
area hotel revenue attributable to the construction, enhancements, or
upgrades to the municipality's hotel occupancy tax revenue fund.
(e) If a municipality to which this section applies uses revenue
derived from the municipal hotel occupancy tax for a purpose described by
Subsection (b), the municipality may not reduce the percentage of revenue
from that tax allocated for a purpose described by Section 351.101(a)(3) to
a percentage that is less than the average percentage of that revenue
allocated by the municipality for that purpose during the 36-month period
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preceding the date the municipality begins using the revenue for a purpose
described by Subsection (b).
Added by Acts 2017, 85th Leg., R.S., Ch. 227 (S.B. 1136), Sec. 1, eff. May
29, 2017.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137), Sec. 1, eff.
September 1, 2019.
Sec. 351.10692. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a)
This section applies only to a municipality with a population of less than
2,000 located in a county that:
(1) is adjacent to the county in which the State Capitol is
located; and
(2) has a population of:
(A) not more than 25,000; or
(B) at least 100,000 but not more than 200,000.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue from the
municipal hotel occupancy tax for the promotion and preservation of dark
skies through construction and maintenance of infrastructure and the
purchase and installation of hardware that reduces light pollution and sky
glow.
(c) A municipality that uses revenue from the municipal hotel
occupancy tax for a purpose described by Subsection (b):
(1) shall determine the amount of area hotel revenue attributable
to dark skies related events and activities for five years after the date
the municipality first uses hotel occupancy tax revenue for a purpose
described by Subsection (b); and
(2) may not spend municipal hotel occupancy tax revenue for the
purposes described by Subsection (b) in a total amount that exceeds the
amount determined under Subdivision (1).
(d) A municipality may not spend more than 25 percent of the
municipality's annual hotel occupancy tax revenue for a purpose described
by Subsection (b).
Added by Acts 2019, 86th Leg., R.S., Ch. 1004 (H.B. 4158), Sec. 1, eff.
June 14, 2019.
Sec. 351.107. ALLOCATION OF REVENUE; CERTAIN LARGE COASTAL
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borders on the Gulf of Mexico and has a population of more than 250,000.
(b) A municipality to which this section applies shall separately
account for all revenue derived from the application of the tax imposed by
this chapter at a rate of more than seven percent of the cost of a room.
(c) Subject to Subsection (e), revenue described by Subsection (b)
may be used only for:
(1) acquiring land for a municipally owned convention center;
(2) constructing, improving, enlarging, equipping, repairing,
operating, and maintaining a municipally owned convention center; and
(3) paying bonds used to finance activities described by
Subdivision (1) or (2).
(d) For the purpose of the allocation of revenue under Section
351.103, revenue described by Subsection (b) is not counted.
(e) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use all or any portion of
the revenue derived from the municipal hotel occupancy tax from hotels in
an area previously subject to a county hotel occupancy tax and located on
an island bordering the Gulf of Mexico to clean and maintain public beaches
in the municipality.
(f) In this section:
(1) "Clean and maintain" has the meaning assigned by Section
61.063, Natural Resources Code.
(2) "Public beach" has the meaning assigned by Section 61.001,
Natural Resources Code.
Added by Acts 1999, 76th Leg., ch. 825, Sec. 2, eff. June 18, 1999.
Amended by Acts 2003, 78th Leg., ch. 117, Sec. 2, eff. July 1, 2003.
Sec. 351.1071. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a)
This section applies only to a municipality:
(1) that has a population of not more than 5,000; and
(2) at least part of which is located less than one-eighth of one
mile from a space center operated by an agency of the federal government.
(b) In this section, "authorized facility" means a civic center,
marina, meeting room, hotel, parking facility, or visitor center, including
signage related to the facility, that:
(1) is owned by the municipality or a nonprofit corporation
acting on behalf of the municipality;
(2) is located not more than 1,000 feet from a hotel property in
the municipality; and
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(3) substantially enhances hotel activity and encourages tourism
within the municipality.
(c) Subject to Subsection (d) and notwithstanding any other provision
of this chapter, a municipality to which this section applies may use the
amount of revenue derived from the application of the tax under this
chapter at a rate of three percent of the price paid for a room in a hotel
to:
(1) establish, acquire, purchase, construct, improve, maintain,
or operate an authorized facility; and
(2) pay bonds issued for a purpose described by Subdivision (1).
(d) A municipality may not use municipal hotel occupancy tax revenue
on an authorized facility in a total amount that would exceed the amount of
hotel revenue attributable to events at that facility for the 15-year
period following the completion of construction.
(e) A municipality that uses municipal hotel occupancy tax revenue
for a purpose authorized by this section shall publish annually for the 15-
year period following the completion of construction at the authorized
facility for which the revenue was used a report on the Internet website of
the municipality that lists:
(1) for the preceding year, the events held at the authorized
facility with respect to which the tax revenue was used and the number of
hotel room nights attributable to those events; and
(2) the amount of hotel revenue and municipal hotel occupancy tax
revenue attributable to events held at the authorized facility in that
year.
(f) If a municipality uses municipal hotel occupancy tax revenue to
establish, acquire, purchase, construct, or improve an authorized facility,
the municipality shall, on the 5th, 10th, and 15th anniversaries of the
completion of construction at the facility:
(1) calculate:
(A) the sum of:
(i) municipal hotel occupancy tax revenue used to
maintain or operate the facility in the past five years;
(ii) one-third of the amount of municipal hotel
occupancy tax revenue used to establish, acquire, purchase, construct, or
improve the authorized facility; and
(iii) any credits carried over from a previous five-year
period, as authorized by Subsection (g); and
(B) hotel revenue directly attributable to events held at the
authorized facility in the past five years; and
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(2) if the amount calculated under Subdivision (1)(A) exceeds the
amount calculated under Subdivision (1)(B), reimburse the municipality's
hotel occupancy tax revenue fund from the municipality's general fund in
the amount of the difference.
(g) If, for a given five-year period, the amount calculated under
Subsection (f)(1)(B) exceeds the amount calculated under Subsection (f)(1)
(A), the municipality may carry forward the difference to be used as a
credit in a subsequent five-year period.
Added by Acts 2015, 84th Leg., R.S., Ch. 970 (H.B. 1585), Sec. 2, eff.
September 1, 2015.
Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT,
AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES. (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.
(b) In addition to other authorized uses, a municipality to which
this section applies may use revenue derived from the tax imposed under
this chapter to promote tourism by maintaining, enhancing, or upgrading
sports facilities or fields, provided that:
(1) the requirements of Section 351.1076 are met if the
municipality uses the revenue to enhance or upgrade a sports facility or
field;
(2) the municipality owns the sports facilities or fields; and
(3) 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.
(c) A municipality that uses revenue derived from the tax imposed
under this chapter as authorized by Subsection (b) may not reduce the
percentage of revenue from the tax imposed under this chapter and allocated
for a purpose described by Section 351.101(a)(3) to a percentage that is
less than the average percentage of that revenue allocated by the
municipality for that purpose during the 36-month period preceding the date
the municipality begins using the revenue as authorized by Subsection (b).
Added by Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056), Sec. 1, eff. June
12, 2017.
Added by Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 9, eff. June
15, 2017.
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Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND
MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES. (a)
This section applies only to 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.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use revenue derived from the
tax imposed under this chapter to construct and maintain:
(1) a sports facility located in the municipality; or
(2) a multipurpose convocation center capable of hosting
intercollegiate athletic events on land owned by a state university if the
municipality leases the land on which the center will be located from the
university for a term of at least 25 years.
(c) A municipality that uses revenue derived from the tax imposed
under this chapter for a purpose described by Subsection (b):
(1) shall determine the amount of area hotel revenue attributable
to the sports events and tournaments held at the sports facility or
multipurpose convocation center for seven years after the date the
municipality first uses hotel occupancy tax revenue for the purpose
described by Subsection (b);
(2) shall at the end of the seven-year period described by
Subdivision (1) reimburse from the municipality's general fund to the
municipality's hotel occupancy tax revenue fund any hotel occupancy tax
revenue expended on the sports facility or multipurpose convocation center
during that period in excess of the amount determined under Subdivision
(1); and
(3) may not during the seven-year period described by Subdivision
(1) reduce the percentage of revenue from the tax imposed under this
chapter and allocated for a purpose described by Section 351.101(a)(3) to a
percentage that is less than the average percentage of that revenue
allocated by the municipality for that purpose during the 36-month period
preceding the date the municipality first uses hotel occupancy tax revenue
for the purpose described by Subsection (b).
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 7, eff.
September 1, 2019.
Sec. 351.1075. ALLOCATION OF REVENUE FOR THE ARTS BY CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality:
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(1) a portion of which is designated as a cultural arts district;
and
(2) that is the county seat of a county:
(A) described by Section 352.002(a)(6);
(B) with a population of less than 50,000; and
(C) that includes a state park and a national wildlife
refuge.
(b) Notwithstanding any other provision of this chapter and subject
to Subsection (c)(1), a municipality to which this section applies may use
not more than 30 percent of the revenue derived from the municipal hotel
occupancy tax for the purposes provided by Section 351.101(a)(4).
(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
(2) shall determine for that fiscal year:
(A) the increase in the amount of hotel revenue that is
attributable to that expenditure; and
(B) the total amount of hotel occupancy tax revenue spent by
the municipality for the purposes provided by Section 351.101(a)(4).
(d) If the amount of money determined under Subsection (c)(2)(A) is
less than the amount of money determined under Subsection (c)(2)(B), the
municipality shall reimburse the municipality's hotel occupancy tax revenue
fund from the municipality's general fund an amount equal to 50 percent of
the difference between those determined amounts.
Added by Acts 2017, 85th Leg., R.S., Ch. 321 (H.B. 1494), Sec. 1, eff. June
1, 2017.
Sec. 351.1076. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (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) or Section 351.10711:
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(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
(2) may not spend hotel occupancy tax revenue for the enhancement
and upgrading of the facilities or fields in a total amount that exceeds
the amount of area hotel revenue attributable to the enhancements and
upgrades.
(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.
Added by Acts 2005, 79th Leg., Ch. 1247 (H.B. 1734), Sec. 2, eff. June 18,
2005.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 453 (S.B. 942), Sec. 2, eff. June 9,
2017.
Acts 2017, 85th Leg., R.S., Ch. 650 (S.B. 2056), Sec. 2, eff. June 12,
2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 10, eff. June
15, 2017.
For expiration of this section, see Subsection (g).
Sec. 351.1077. ALLOCATION OF REVENUE FOR THE ARTS FOR CERTAIN
MUNICIPALITIES. (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
(3) issued bonds before January 1, 2007, for the construction of
a municipal arts center payable from and secured by revenue from the tax
imposed under this chapter.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use an amount that is less
than or equal to 15 percent of the hotel occupancy tax revenue collected by
the municipality for the purposes provided by Section 351.101(a)(4).
(c) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use an amount that is less
than or equal to an additional $1.6 million in hotel occupancy tax revenue
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collected by the municipality for the purposes provided by Section
351.101(a)(4). The $1.6 million is in addition to the 15 percent amount
allowed by Subsection (b).
(d) A municipality to which this section applies may not reduce the
amount of revenue that an arts center that receives funds under Subsection
(b) spends for a purpose described by Section 351.101(a)(3) to an amount
that is less than the amount of revenue spent by the arts center for those
purposes during the fiscal year of the arts center preceding the effective
date of this section. If the municipality reduces the funding of the arts
center under Subsection (b), the art center's required funding amount for
purposes described by Section 351.101(a)(3) is also reduced by a
proportional amount.
(e) An arts center that receives funds under Subsection (b) shall
include a website address that contains a link to area hotels and lodging
options in the municipality on all materials produced for the purposes of
Section 351.101(a)(3).
(f) A municipality that spends more than 15 percent of the hotel
occupancy tax revenue collected by the municipality in a fiscal year for a
purpose described by Section 351.101(a)(4) may not in that fiscal year
reduce the percentage of hotel occupancy tax revenue that the municipality
spends for a purpose described by Section 351.101(a)(3) to a percentage
that is less than the percentage of hotel occupancy tax revenue spent by
the municipality for that purpose during the municipality's 2011-2012
fiscal year.
(g) This section expires September 1, 2026.
Added by Acts 2007, 80th Leg., R.S., Ch. 14 (S.B. 462), Sec. 1, eff. April
25, 2007.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1097 (H.B. 3643), Sec. 1, eff.
September 1, 2013.
Sec. 351.1078. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a)
A municipality that spends municipal hotel occupancy tax revenue as
authorized by Section 351.101(i) or (o):
(1) may not use municipal hotel occupancy tax revenue for the
acquisition of land for the sporting related facility or sports field
described by that subsection;
(2) shall annually determine and prepare and publish on the
municipality's Internet website a report on the events held at the facility
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or field, the number of hotel room nights attributable to events held at
the facility or field, and the amount of hotel revenue and municipal tax
revenue attributable to the sports events and tournaments held at the
facility or field for five years after the date the construction
expenditures are completed; and
(3) may only spend hotel occupancy tax revenue for operational
expenses of the facility or field if the costs are directly related to a
sporting event in which the majority of participants are tourists who
substantially increase economic activity at hotels in or near the
municipality.
(a-1) The report described by Subsection (a)(2) shall be made
accessible through a link that appears in a prominent place on the
municipality's Internet website.
(b) The municipality shall reimburse to the municipality's hotel
occupancy tax revenue fund from the municipality's general fund any
expenditure in excess of the amount of area hotel revenue attributable to
sporting events held at the sporting related facility or sports field
described by Section 351.101(i) or (o) for five years after the date the
construction or expansion of the facility or field described by that
subsection is completed.
(c) At least annually, a municipality to which this section applies
shall compare the area hotel revenue that is attributable to sporting
events held at the sporting related facility or sports field described by
Section 351.101(i) to the projected annual amount of that revenue
anticipated by the municipality to be generated as a result of the
construction or expansion of the facility or field. If area hotel revenue
attributable to sporting events held at the facility or field is less than
the projected amount, the municipality shall, as soon as practicable,
develop and implement a plan to increase that revenue.
Added by Acts 2015, 84th Leg., R.S., Ch. 665 (H.B. 3629), Sec. 2, eff. June
17, 2015.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 617 (H.B. 4187), Sec. 1, eff. June 12,
2017.
Acts 2017, 85th Leg., R.S., Ch. 785 (H.B. 2445), Sec. 11, eff. June
15, 2017.
Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS
BY CERTAIN MUNICIPALITIES. (a) This section applies only to a
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municipality that has a population of at least 6,000 and that is the county
seat of a county that:
(1) borders the State of Louisiana;
(2) is bisected by a United States highway; and
(3) has a population of 75,000 or less.
(b) Notwithstanding any other provision of this chapter and subject
to Subsection (c), a municipality to which this section applies may use all
or any portion of the revenue derived from the municipal hotel occupancy
tax to construct, improve, maintain, and operate sports facilities and
fields for the purpose of promoting tourism and the convention and hotel
industry.
(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
(2) improve a sports facility or field only if the requirements
of Sections 351.101(a)(7)(A) and (C) are met and the municipality complies
with Section 351.1076.
Added by Acts 2017, 85th Leg., R.S., Ch. 221 (H.B. 3484), Sec. 1, eff. May
29, 2017.
Sec. 351.108. RECORDS. (a) A municipality shall maintain a record
that accurately identifies the receipt and expenditure of all revenue
derived from the tax imposed under this chapter.
(b) A municipality or entity that spends revenue derived from the tax
imposed under this chapter shall, before making an expenditure, specify in
a list each scheduled activity, program, or event that:
(1) is directly funded by the tax or has its administrative costs
funded in whole or in part by the tax; and
(2) is directly enhancing and promoting tourism and the
convention and hotel industry.
(c) If a municipality delegates to another entity the management or
supervision of an activity or event funded by the tax imposed under this
chapter, each entity that is ultimately funded by the tax shall, before
making an expenditure, specify in a list each scheduled activity, program,
or event that:
(1) is directly funded by the tax or has its administrative costs
funded in whole or in part by the tax; and
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(2) is directly enhancing and promoting tourism and the
convention and hotel industry.
(d) The list required in Subsections (b) and (c) should be provided
to the office of the city secretary or to the city secretary's designee.
(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.
(f) This section does not prevent a municipality or entity receiving
revenue from the tax imposed under this chapter from setting aside tax
revenue in a designated reserve fund for use in supporting planned
activities, future events, and facility improvements that are directly
enhancing and promoting tourism and the convention and hotel industry.
(g) Subsections (b) and (c) do not apply if the funded entity already
provides written information to the municipality that indicates which
scheduled activities, programs, or events offered by the entity are
directly enhancing and promoting tourism and the convention and hotel
industry.
(h) Subsections (b) and (c) do not affect the level of local hotel
occupancy tax funding that was approved at an election held pursuant to the
initiative and referendum provisions of a city charter, and do not prohibit
the use of local hotel occupancy tax for the encouragement, promotion,
improvement, and application of the arts or for historical restoration and
preservation as otherwise provided by this chapter.
Added by Acts 1999, 76th Leg., ch. 495, Sec. 2, eff. Sept. 1, 1999; Acts
1999, 76th Leg., ch. 1467, Sec. 2.73, eff. Oct. 1, 1999. Renumbered from
Sec. 351.107 and amended by Acts 2001, 77th Leg., ch. 636, Sec. 1, eff.
Sept. 1, 2001; Acts 2001, 77th Leg., ch. 1420, Sec. 21.001(101), eff.
Sept. 1, 2001.
Sec. 351.110. ALLOCATION OF REVENUE FOR CERTAIN TRANSPORTATION
SYSTEMS. (a) Notwithstanding any other provision of this chapter, a
municipality may use the revenue derived from the tax imposed under this
chapter for a transportation system to transport tourists from hotels in
and near the municipality to:
(1) the commercial center of the municipality;
(2) a convention center in the municipality;
(3) other hotels in or near the municipality; and
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(4) tourist attractions in or near the municipality.
(b) The transportation system that transports tourists as described
by Subsection (a) may be:
(1) owned and operated by the municipality; or
(2) privately owned and operated but partially financed by the
municipality.
(c) This section does not authorize the use of revenue derived from
the tax imposed under this chapter for a transportation system that serves
the general public other than for a system that transports tourists as
described by Subsection (a).
Added by Acts 2007, 80th Leg., R.S., Ch. 1231 (H.B. 2438), Sec. 1, eff.
June 15, 2007.
SUBCHAPTER C. MUNICIPAL HOTEL AND CONVENTION CENTER PROJECTS
Sec. 351.151. DEFINITIONS. In this subchapter:
(1) "Infrastructure" includes:
(A) a road, street, highway, bridge, overpass, underpass, and
interchange;
(B) a fresh, reuse, or alternative water supply system,
sanitary sewer system, and storm drainage system;
(C) an electric system, telecommunications system, and gas
system;
(D) signage, landscaping, and hardscaping; and
(E) a public amenity or public area, such as a plaza, park,
or trail.
(2) "Qualified convention center facility" means a facility that
has been or will be constructed and that:
(A) is primarily used to host conventions or meetings;
(B) is wholly owned by a municipality to which this
subchapter applies, and none of which is or may be owned through an
undivided common interest;
(C) is connected to a qualified hotel or has an exterior wall
that is located not more than 1,000 feet from the nearest exterior wall of
a qualified hotel;
(D) is not located in a hotel, sports stadium, or other
structure but may share common infrastructure or facilities with a hotel,
such as a heating, ventilation, and air-conditioning system, electrical
system, or kitchen;
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(E) has at least 10,000 square feet of continuous meeting
space; and
(F) is configurable to simultaneously accommodate multiple
events described by Paragraph (A) of different sizes and types.
(3) "Qualified hotel" means a hotel that is designated by a
municipality to which this subchapter applies as the hotel that is part of
a qualified project. 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
(C) may consist of two or more towers, regardless of whether
named differently, branded differently, reporting different addresses to
the comptroller under this code, or reporting taxes separately to the
comptroller under this code, that:
(i) are constructed at the same time;
(ii) are connected to each other or to a qualified
convention center facility; and
(iii) each meet the requirements of Paragraphs (A) and
(B).
(4) "Qualified project" means a project:
(A) to:
(i) acquire, construct, repair, remodel, expand, or
equip a qualified convention center facility; or
(ii) acquire, lease, construct, repair, remodel, expand,
or equip a qualified hotel; and
(B) that may include:
(i) acquiring, leasing, constructing, repairing,
remodeling, expanding, or equipping:
(a) a restaurant, bar, retail establishment, or spa
located in a qualified convention center facility or qualified hotel or
connected to a qualified convention center facility or qualified hotel,
including by a covered walkway; or
(b) a parking area or structure, the nearest
property line of which is located not more than 1,000 feet from the nearest
property line of a qualified convention center facility or qualified hotel;
(ii) acquiring, constructing, repairing, remodeling, or
expanding infrastructure that:
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(a) is directly related to and necessary for the
qualified convention center facility or qualified hotel; and
(b) is located within the property lines of the
qualified convention center facility or qualified hotel, or not more than
1,000 feet from the nearest property line of the facility or hotel; or
(iii) acquiring a property right, including a fee simple
interest, easement, or other interest in connection with a purpose
described by this subdivision.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.152. APPLICABILITY. This subchapter applies only to:
(1) a municipality described by Section 351.001(7)(B);
(2) a municipality described by Section 351.001(7)(D);
(3) a municipality described by Section 351.001(7)(E);
(4) a municipality described by Section 351.102(e)(3);
(5) a municipality that contains more than 75 percent of the
population of a county with a population of 1.5 million or more;
(6) a municipality with a population of 150,000 or more but less
than 200,000 that is partially located in at least one county with a
population of 125,000 or more;
(7) a municipality with a population of 150,000 or more but less
than one million that is located in one county with a population of 2.3
million or more;
(8) a municipality with a population of 180,000 or more that:
(A) is located in two counties, each with a population of
100,000 or more; and
(B) contains an American Quarter Horse Hall of Fame and
Museum;
(9) a municipality with a population of 96,000 or more that is
located in a county that borders Lake Palestine;
(10) a municipality with a population of 96,000 or more that is
located in a county that contains the headwaters of the San Gabriel River;
(11) a municipality with a population of 99,900 or more but less
than 111,000 that is located in a county with a population of 135,000 or
more;
(12) a municipality with a population of 110,000 or more but less
than 135,000 at least part of which is located in a county with a
population of less than 135,000;
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(13) a municipality with a population of 9,000 or more but less
than 10,000 that is located in two counties, each of which has a population
of 662,000 or more and a southern border with a county with a population of
2.3 million or more;
(14) 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;
(15) a municipality with a population of 95,000 or more that:
(A) is located in more than one county; and
(B) borders Lake Lewisville;
(16) a municipality with a population of 45,000 or more that:
(A) contains a portion of Cedar Hill State Park;
(B) is located in two counties, one of which has a population
of two million or more and one of which has a population of 149,000 or
more; and
(C) has adopted a capital improvement plan for the
construction or expansion of a convention center facility;
(17) a municipality with a population of less than 6,000 that:
(A) is almost wholly located in a county with a population of
600,000 or more that is adjacent to a county with a population of two
million or more;
(B) is partially located in a county with a population of 1.8
million or more that is adjacent to a county with a population of two
million or more;
(C) has a visitor center and museum located in a 19th-century
rock building in the municipality's downtown; and
(D) has a waterpark open to the public;
(18) a municipality with a population of 56,000 or more that:
(A) borders Lake Ray Hubbard; and
(B) is located in two counties, one of which has a population
of less than 80,000;
(19) a municipality with a population of 83,000 or more that:
(A) borders Clear Lake; and
(B) is primarily located in a county with a population of
less than 300,000;
(20) a municipality with a population of less than 2,000 that:
(A) is located adjacent to a bay connected to the Gulf of
Mexico;
(B) is located in a county with a population of 290,000 or
more that is adjacent to a county with a population of four million or
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more; and
(C) has a boardwalk on the bay;
(21) a municipality with a population of 75,000 or more that:
(A) is located wholly in one county with a population of
575,000 or more that is adjacent to a county with a population of four
million or more; and
(B) has adopted a capital improvement plan for the
construction or expansion of a convention center facility;
(22) a municipality with a population of less than 75,000 that is
located in three counties, at least one of which has a population of four
million or more;
(23) an eligible coastal municipality with a population of 3,000
or more but less than 5,000;
(24) a municipality with a population of 90,000 or more but less
than 150,000 that:
(A) is located in three counties; and
(B) contains a branch campus of a component institution of
the University of Houston System;
(25) a municipality that is:
(A) primarily located in a county with a population of four
million or more; and
(B) connected by a bridge to a municipality described by
Subdivision (20);
(26) a municipality with a population of 20,000 or more but less
than 25,000 that:
(A) contains a portion of Mustang Bayou; and
(B) is wholly located in a county with a population of less
than 500,000;
(27) a municipality with a population of 70,000 or more but less
than 90,000 that 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;
(28) a municipality with a population of 10,000 or more that:
(A) is wholly located in a county with a population of four
million or more; and
(B) has a city hall located less than three miles from a
space center operated by an agency of the federal government;
(29) a municipality that is the county seat of a county:
(A) through which the Pedernales River flows; and
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(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
(B) is located in a county that borders the United Mexican
States and the Gulf of Mexico;
(35) a municipality that is the county seat of a county that:
(A) has a population of 115,000 or more;
(B) is adjacent to a county with a population of 1.8 million
or more; and
(C) hosts an annual peach festival;
(36) a municipality that is the county seat of a county that:
(A) has a population of 585,000 or more; and
(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
(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
(B) hosts an annual Cajun Festival;
(39) a municipality with a population of 13,000 or more that:
(A) is located on an international border; and
(B) is located in a county:
(i) with a population of less than 400,000; and
(ii) in which at least one World Birding Center site is
located;
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(40) a municipality with a population of 4,000 or more that:
(A) is located on an international border; and
(B) is located not more than five miles from a state historic
site that serves as a visitor center for a state park that contains 300,000
or more acres of land;
(41) a municipality with a population of 36,000 or more that is
adjacent to at least two municipalities described by Subdivision (15); and
(42) a municipality with a population of 28,000 or more in which
is located a historic railroad depot and heritage center.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.153. EXCEPTION TO OWNERSHIP REQUIREMENT. (a) This section
applies only to a municipality described by Section 351.152(6) or (29).
(b) Section 351.151(2)(B) does not apply to a facility that otherwise
meets the requirements of a qualified convention center facility under
Section 351.151.
(c) Section 351.151(3)(A) does not apply to a hotel that otherwise
meets the requirements of a qualified hotel under Section 351.151.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.154. NONPROFIT CORPORATION AS MUNICIPAL AGENT. A
municipality may authorize a nonprofit corporation to act on behalf of the
municipality for any purpose under this subchapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.155. PLEDGE OR COMMITMENT OF CERTAIN TAX REVENUE FOR
OBLIGATIONS FOR QUALIFIED PROJECT. (a) In addition to the authority of a
municipality to issue debt under Chapter 1504, Government Code, a
municipality may pledge or commit the revenue derived from the tax imposed
under this chapter from a qualified hotel and the revenue to which the
municipality is entitled under Section 351.156 and, if applicable, Section
351.157 for the payment of:
(1) bonds or other obligations issued for a qualified project;
and
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(2) contractual obligations related to the project, including
obligations under:
(A) a contract authorized by Chapter 380, Local Government
Code, for the project; and
(B) an interlocal agreement directly related to the project.
(b) A municipality may pledge or commit revenue for the payment of
bonds, other obligations, or contractual obligations under Subsection (a)
only if the qualified hotel that is a component of the qualified project
for which that revenue is pledged or committed benefits from the pledging
or committing of that revenue.
(c) A municipality may pledge or commit revenue under this section
for only one qualified project. After a municipality pledges or commits
revenue under this section for a qualified project, the municipality may
not ever again pledge or commit revenue for a qualified project.
(d) Subsection (c) does not apply to a municipality with a population
of 175,000 or more.
(e) A municipality is not entitled to receive revenue under Section
351.156 or 351.157 unless the municipality has pledged or committed a
portion of the revenue derived from the tax imposed under this chapter and
collected by the qualified hotel for the payment of bonds, other
obligations, or contractual obligations described by Subsection (a) and
issued or incurred for the qualified project.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. Subject to
Sections 351.155(e) and 351.158, a municipality is entitled to receive the
revenue derived from the following taxes generated, paid, and collected by
a qualified hotel, and each restaurant, bar, and retail establishment
located in or connected to the hotel or the related qualified convention
center facility, that is located in the municipality:
(1) the sales and use tax imposed under Chapter 151;
(2) the hotel occupancy tax imposed under Chapter 156; and
(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;
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(B) the hotel occupancy tax imposed by the political
subdivision under Chapter 352; and
(C) the mixed beverage tax issued under Section 183.051.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.157. ADDITIONAL ENTITLEMENT FOR CERTAIN MUNICIPALITIES. (a)
In this section, "qualified establishment" means an establishment:
(1) that is located on land:
(A) owned by a municipality; or
(B) owned by any person if the establishment is located in a
municipality described by Section 351.152(3);
(2) the nearest exterior wall of which is located not more than
1,000 feet from the nearest exterior wall of a qualified hotel or qualified
convention center facility;
(3) that is constructed:
(A) on or after the date the municipality commences a
qualified project under this subchapter; or
(B) at any time if the establishment is located in a
municipality described by Section 351.152(3);
(4) that is not a sports stadium; and
(5) that is the type of establishment described by Subsection (c)
from which the municipality is entitled to receive revenue under Subsection
(d).
(b) This section applies only to:
(1) a municipality described by Section 351.152(3);
(2) a municipality described by Section 351.152(6);
(3) a municipality described by Section 351.152(7);
(4) a municipality described by Section 351.152(10);
(5) a municipality described by Section 351.152(16);
(6) a municipality described by Section 351.152(22);
(7) a municipality described by Section 351.152(25);
(8) a municipality described by Section 351.152(34);
(9) a municipality described by Section 351.152(35);
(10) a municipality described by Section 351.152(36); and
(11) a municipality described by Section 351.152(38).
(c) A municipality is entitled to receive revenue under Subsection
(d) derived from the following types of establishments that meet the
requirements of Subsections (a)(1), (2), (3), and (4):
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(1) for a municipality described by Subsection (b)(1):
(A) restaurants, bars, and retail establishments; and
(B) swimming pools and swimming facilities owned or operated
by the related qualified hotel;
(2) for a municipality described by Subsection (b)(2),
restaurants, bars, and retail establishments;
(3) for a municipality described by Subsection (b)(3),
restaurants, bars, and retail establishments;
(4) for a municipality described by Subsection (b)(4):
(A) restaurants, bars, and retail establishments; and
(B) swimming pools and swimming facilities owned or operated
by the related qualified hotel;
(5) for a municipality described by Subsection (b)(5),
restaurants, bars, and retail establishments;
(6) for a municipality described by Subsection (b)(6),
restaurants, bars, and retail establishments;
(7) for a municipality described by Subsection (b)(7),
restaurants, bars, and retail establishments;
(8) for a municipality described by Subsection (b)(8),
restaurants, bars, and retail establishments;
(9) for a municipality described by Subsection (b)(9),
restaurants, bars, and retail establishments;
(10) for a municipality described by Subsection (b)(10):
(A) restaurants, bars, and retail establishments; and
(B) swimming pools and swimming facilities owned or operated
by the related qualified hotel; and
(11) for a municipality described by Subsection (b)(11):
(A) restaurants, bars, and retail establishments; and
(B) swimming pools and swimming facilities owned or operated
by the related qualified hotel.
(d) Subject to Subsection (e), in addition to the revenue to which
the municipality is entitled under Section 351.156, a municipality to which
this section applies is entitled to receive the revenue derived from the
following taxes generated, paid, and collected from a qualified
establishment located in the municipality:
(1) the sales and use tax imposed under Chapter 151; and
(2) the mixed beverage tax issued under Section 183.051, if the
political subdivision that is entitled to receive the revenue from the tax
agrees in writing to the municipality receiving that revenue.
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(e) A municipality to which this section applies is not entitled to
receive revenue under Subsection (d) unless the municipality commences a
qualified project under this subchapter before September 1, 2023.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.158. PERIOD OF ENTITLEMENT. 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.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.159. DEPOSIT OF REVENUE. 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. The
suspense account is outside the state treasury and the comptroller may make
a payment authorized by this subchapter without the necessity of an
appropriation.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
Sec. 351.160. QUARTERLY PAYMENTS. The comptroller shall pay to each
municipality the revenue to which the municipality is entitled under this
subchapter at least quarterly.
Added by Acts 2019, 86th Leg., R.S., Ch. 952 (H.B. 4347), Sec. 8, eff.
September 1, 2019.
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