Bill Text: TX HB4565 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of certain municipalities to use hotel occupancy tax revenue for certain venue projects.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2023-05-22 - Placed on intent calendar [HB4565 Detail]
Download: Texas-2023-HB4565-Comm_Sub.html
Bill Title: Relating to the authority of certain municipalities to use hotel occupancy tax revenue for certain venue projects.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2023-05-22 - Placed on intent calendar [HB4565 Detail]
Download: Texas-2023-HB4565-Comm_Sub.html
88R12471 CJD-F | ||
By: Longoria | H.B. No. 4565 |
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relating to the use of the revenue derived from the municipal hotel | ||
occupancy tax by certain municipalities and to the rate at which | ||
that tax is imposed by those municipalities. | ||
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; [ |
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(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 at | ||
least 70,000 but not more than 180,000 and that is located in a | ||
county that borders the United Mexican States and the Gulf of | ||
Mexico. | ||
SECTION 2. 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 3. 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 4. This Act takes effect September 1, 2023. |