Bill Text: TX HB4027 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the definition of eligible central municipality for purposes of the municipal hotel occupancy tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-04-14 - Reported favorably w/o amendment(s) [HB4027 Detail]
Download: Texas-2021-HB4027-Introduced.html
87R8324 RDS-F | ||
By: Bell of Kaufman | H.B. No. 4027 |
|
||
|
||
relating to the definition of eligible central municipality for | ||
purposes of the municipal hotel occupancy tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.001(7), Tax Code, is amended to read | ||
as follows: | ||
(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: | ||
(i) 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 | ||
(ii) a historically black college or | ||
university that is identified by the United States Department of | ||
Education and is accredited by a nationally recognized accrediting | ||
agency or association; 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. | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2021. |