Bill Text: TX HB4563 | 2023-2024 | 88th Legislature | Engrossed

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Bill Title: Relating to the authority of certain municipalities to authorize and finance certain venue projects and to use municipal hotel occupancy tax revenue for certain of those projects; authorizing the imposition of a tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Engrossed - Dead) 2023-05-04 - Referred to Natural Resources & Economic Development [HB4563 Detail]

Download: Texas-2023-HB4563-Engrossed.html

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88R13377 CJD-F
By: Longoria H.B. No. 4563

A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain municipalities to authorize
and finance certain venue projects and to use municipal hotel
occupancy tax revenue for certain of those projects; authorizing
the imposition of a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 334.0082(a), Local Government Code, is
amended to read as follows:
(a) This section applies only to a municipality that:
(1) has a population of at least 176,000 that borders
the Rio Grande, and that approved a sports and community venue
project before January 1, 2009; [or]
(2) is located in a county adjacent to the
Texas-Mexico border if:
(A) the county has a population of at least
500,000;
(B) the county does not have a city located
within it that has a population of at least 500,000; and
(C) the municipality is the largest municipality
in the county described by this subdivision; or
(3) 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 351.001(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 3. Section 351.003, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The rate in a municipality described by Section
351.001(7)(F) may not exceed nine percent of the price paid for a
room. The municipality shall allocate for the construction,
expansion, maintenance, financing, operation, or debt service of a
convention center or multiuse facility 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.
SECTION 4. Section 351.101, Tax Code, is amended by adding
Subsection (t) to read as follows:
(t) In addition to other authorized uses, a municipality
described by Section 351.001(7)(F) may use revenue from the
municipal hotel occupancy tax to pay costs associated with the
construction, expansion, maintenance, financing, operation, or
debt service of a convention center or multiuse facility.
SECTION 5. 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, 2023.