Bill Text: TX HB4042 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to the municipal hotel occupancy tax.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2019-04-10 - Left pending in committee [HB4042 Detail]

Download: Texas-2019-HB4042-Introduced.html

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86R14284 GRM-F
By: Lucio III H.B. No. 4042

A BILL TO BE ENTITLED
AN ACT
relating to 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 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;
or
(F) 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.
SECTION 2. Section 351.101, Tax Code, is amended by adding
Subsection (p) to read as follows:
(p) In addition to other authorized uses, 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 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.
SECTION 3. 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, 2019.