Timeline
- November 6, 2018 – Waco City Council passed a resolution of support to pursue the creation of a TPID in Waco.
- June 14, 2019 – HB 1474 was introduced by State Rep. Charles “Doc” Anderson, and passed by both the Texas House and Senate, authorizing Waco to pursue a TPID
- March 17, 2020 – Resolution 2020-187 was passed by Waco City Council, approving the format and terms of the proposed petition, Service and Assessment Plan, and assessment rate.
- June 2020 – Petition process took place and minimum threshold exceeded
- August 4, 2020 – Resolution 2020-513 was passed by Waco City Council, approving the creation of the Waco Tourism Public Improvement District.
- August 18, 2020 – Resolution 2020-576 was passed by Waco City Council, approving the final service plan, assessment rate, and other details of the Waco TPID.
- September 15, 2020 – Resolution 2020-630 was passed by the Waco City Council, approving the contract between the Waco TPID Corporation, the City of Waco, and the Waco Convention Center & Visitors Bureau.
- October 1, 2020 – 2% assessment began
The City Council of the City of Waco authorized the creation of the District, and annually reviews a Service and Assessment Plan and budget. The board has contracted with the City to collect the funds, and with the Waco Convention & Visitors Bureau, a department of the City of Waco, to administer the program.
Legislation, Resolutions and Ordinances
The authorization to create a Tourism Public Improvement District was granted by the Texas State Legislature through HB 1474 on June 14, 2019. The Waco Tourism Public Improvement District (WTPID) was created by the Waco City Council by Resolution 2020-513 on August 4, 2020, for the purpose of generating additional funding to increase tourism and hotel stays in Waco hotels. The WTPID is funded by a 2% assessment on hotels with 75 or more rooms within the city limits of Waco, Texas. The 2% assessment is charged on actual overnight stays at these hotels.
On September 15, 2020, the Waco City Council approved a contract with the Waco Tourism Public Improvement District Corporation (WTPIDC) to manage the funds generated by the special assessment. The WTPIDC is a Texas non-profit corporation governed by nine directors who represent a cross-section of included hotels in terms of size, brand, and demographics. The Director of Conventions & Tourism is an ex-officio on the board.
Activities of the Waco Tourism Public Improvement District are guided by a Service and Assessment Plan which is reviewed and adopted by the Waco City Council each year. Separately issued financial reports for the WTPID may be obtained from the WTPID administrator via the website at wacotpid.com.
Below please find copies of the major documents pertaining to the authorization and creation of the Waco Tourism Public Improvement District.
State of Texas Legislation
State of Texas bracketed legislation that gave the City of Waco permission to create a tourism public improvement district:
Resolution approving petition process
This resolution approved the format and terms of the proposed petition, Service and Assessment Plan, and assessment rate for the Waco Tourism Public Improvement District. Adopted 3-17-2020. Resolution 2020-187
Resolution approving creation of the District
This resolution approved the creation of the Waco Tourism Public Improvement District. Adopted 8-4-2020. Resolution 2020-513.
Final Ordinance – 2019-20
This ordinance approved the final service plan, assessment rate, and other details of the Waco Tourism Public Improvement District. Adopted 8/18/2020. Ordinance 2020-576.
Final Ordinance – 2020-21
Petition to Add Camp Fimfo – Resolution 2023-638
In 2023, Camp Fimfo requested to be added to the Waco TPID. Once there were 77 cabins built, the petition could be considered by the Waco City Council. It was passed on consent agenda on 9-5-2023 by unanimous vote.
Service & Assessment Plan, 2023-24
Frequently Asked Questions
Q. In regards to paying the fee at the end of the month, how is the TPID fee calculated?
A. The TPID fee of 2% is added to the base amount of revenues for the month. Then hotel taxes are calculated on that new base amount.
So if the hotel had revenues of $10,000 for the month, they would take $10,000 x 2% to come up with $200. They add this to $10,000 to make a new base of $10,200.
From there, they calculate the hotel taxes of 6% state, 7% City of Waco, and 2% county tax, as follows:
- $10,200 x 6% = $612 State of Texas hotel tax
- $10,200 x 7% = $714 City of Waco hotel tax
- $10,200 x 2% = $204 County hotel tax
Total fees & taxes: $200 + $612 + 714 + $204 = $1,730
Please download the form below to see how the fee is calculated.
Q. Can the TPID fee be paid quarterly instead of monthly?
A. The TPID fee can only be paid monthly, not quarterly.