Bill Text: TX SB1167 | 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 receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB1167 Detail]
Download: Texas-2023-SB1167-Comm_Sub.html
Bill Title: Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-04-14 - Referred to Ways & Means [SB1167 Detail]
Download: Texas-2023-SB1167-Comm_Sub.html
By: Birdwell | S.B. No. 1167 | |
(In the Senate - Filed February 23, 2023; March 9, 2023, read | ||
first time and referred to Committee on Natural Resources & Economic | ||
Development; April 4, 2023, reported adversely, with favorable | ||
Committee Substitute by the following vote: Yeas 8, Nays 0; | ||
April 4, 2023, sent to printer.) | ||
COMMITTEE SUBSTITUTE FOR S.B. No. 1167 | By: Birdwell |
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relating to the authority of certain municipalities to receive | ||
certain tax revenue derived from a hotel and convention center | ||
project and to pledge certain tax revenue for the payment of | ||
obligations related to the project. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.152, Tax Code, is amended to read as | ||
follows: | ||
Sec. 351.152. APPLICABILITY. This subchapter applies only | ||
to: | ||
(1) a municipality described by Section | ||
351.001(7)(B); | ||
(2) a municipality described by Section | ||
351.001(7)(D); | ||
(3) a municipality described by Section | ||
351.001(7)(E); | ||
(4) a municipality described by Section | ||
351.102(e)(3); | ||
(5) a municipality that contains more than 75 percent | ||
of the population of a county with a population of 1.5 million or | ||
more; | ||
(6) a municipality with a population of 150,000 or | ||
more but less than 200,000 that is partially located in at least one | ||
county with a population of 125,000 or more; | ||
(7) a municipality with a population of 150,000 or | ||
more but less than one million that is located in one county with a | ||
population of 2.3 million or more; | ||
(8) a municipality with a population of 180,000 or | ||
more that: | ||
(A) is located in two counties, each with a | ||
population of 100,000 or more; and | ||
(B) contains an American Quarter Horse Hall of | ||
Fame and Museum; | ||
(9) a municipality with a population of 96,000 or more | ||
that is located in a county that borders Lake Palestine; | ||
(10) a municipality with a population of 96,000 or | ||
more that is located in a county that contains the headwaters of the | ||
San Gabriel River; | ||
(11) a municipality with a population of 99,900 or | ||
more but less than 111,000 that is located in a county with a | ||
population of 135,000 or more; | ||
(12) a municipality with a population of 110,000 or | ||
more but less than 135,000 at least part of which is located in a | ||
county with a population of less than 135,000; | ||
(13) a municipality with a population of 9,000 or more | ||
but less than 10,000 that is located in two counties, each of which | ||
has a population of 662,000 or more and a southern border with a | ||
county with a population of 2.3 million or more; | ||
(14) a municipality with a population of 200,000 or | ||
more but less than 300,000 that contains a component institution of | ||
the Texas Tech University System; | ||
(15) a municipality with a population of 95,000 or | ||
more that: | ||
(A) is located in more than one county; and | ||
(B) borders Lake Lewisville; | ||
(16) a municipality with a population of 45,000 or | ||
more that: | ||
(A) contains a portion of Cedar Hill State Park; | ||
(B) is located in two counties, one of which has a | ||
population of two million or more and one of which has a population | ||
of 149,000 or more; and | ||
(C) has adopted a capital improvement plan for | ||
the construction or expansion of a convention center facility; | ||
(17) a municipality with a population of less than | ||
6,000 that: | ||
(A) is almost wholly located in a county with a | ||
population of 600,000 or more that is adjacent to a county with a | ||
population of two million or more; | ||
(B) is partially located in a county with a | ||
population of 1.8 million or more that is adjacent to a county with | ||
a population of two million or more; | ||
(C) has a visitor center and museum located in a | ||
19th-century rock building in the municipality's downtown; and | ||
(D) has a waterpark open to the public; | ||
(18) a municipality with a population of 56,000 or | ||
more that: | ||
(A) borders Lake Ray Hubbard; and | ||
(B) is located in two counties, one of which has a | ||
population of less than 80,000; | ||
(19) a municipality with a population of 83,000 or | ||
more that: | ||
(A) borders Clear Lake; and | ||
(B) is primarily located in a county with a | ||
population of less than 300,000; | ||
(20) a municipality with a population of less than | ||
2,000 that: | ||
(A) is located adjacent to a bay connected to the | ||
Gulf of Mexico; | ||
(B) is located in a county with a population of | ||
290,000 or more that is adjacent to a county with a population of | ||
four million or more; and | ||
(C) has a boardwalk on the bay; | ||
(21) a municipality with a population of 75,000 or | ||
more that: | ||
(A) is located wholly in one county with a | ||
population of 575,000 or more that is adjacent to a county with a | ||
population of four million or more; and | ||
(B) has adopted a capital improvement plan for | ||
the construction or expansion of a convention center facility; | ||
(22) a municipality with a population of less than | ||
75,000 that is located in three counties, at least one of which has | ||
a population of four million or more; | ||
(23) an eligible coastal municipality with a | ||
population of 3,000 or more but less than 5,000; | ||
(24) a municipality with a population of 90,000 or | ||
more but less than 150,000 that: | ||
(A) is located in three counties; and | ||
(B) contains a branch campus of a component | ||
institution of the University of Houston System; | ||
(25) a municipality that is: | ||
(A) primarily located in a county with a | ||
population of four million or more; and | ||
(B) connected by a bridge to a municipality | ||
described by Subdivision (20); | ||
(26) a municipality with a population of 20,000 or | ||
more but less than 25,000 that: | ||
(A) contains a portion of Mustang Bayou; and | ||
(B) is wholly located in a county with a | ||
population of less than 500,000; | ||
(27) a municipality with a population of 70,000 or | ||
more but less than 90,000 that is located in two counties, one of | ||
which has a population of four million or more and the other of | ||
which has a population of less than 50,000; | ||
(28) a municipality with a population of 10,000 or | ||
more that: | ||
(A) is wholly located in a county with a | ||
population of four million or more; and | ||
(B) has a city hall located less than three miles | ||
from a space center operated by an agency of the federal government; | ||
(29) a municipality that is the county seat of a | ||
county: | ||
(A) through which the Pedernales River flows; and | ||
(B) in which the birthplace of a president of the | ||
United States is located; | ||
(30) a municipality that contains a portion of U.S. | ||
Highway 79 and State Highway 130; | ||
(31) a municipality with a population of 48,000 or | ||
more but less than 95,000 that is located in two counties, one of | ||
which has a population of 900,000 or more but less than 1.7 million; | ||
(32) a municipality with a population of less than | ||
25,000 that contains a museum of Western American art; | ||
(33) a municipality with a population of 50,000 or | ||
more that is the county seat of a county that contains a portion of | ||
the Sam Houston National Forest; | ||
(34) a municipality with a population of less than | ||
25,000 that: | ||
(A) contains a cultural heritage museum; and | ||
(B) is located in a county that borders the | ||
United Mexican States and the Gulf of Mexico; | ||
(35) a municipality that is the county seat of a county | ||
that: | ||
(A) has a population of 115,000 or more; | ||
(B) is adjacent to a county with a population of | ||
1.8 million or more; and | ||
(C) hosts an annual peach festival; | ||
(36) a municipality that is the county seat of a county | ||
that: | ||
(A) has a population of 585,000 or more; and | ||
(B) is adjacent to a county with a population of | ||
four million or more; | ||
(37) a municipality with a population of less than | ||
10,000 that: | ||
(A) contains a component university of The Texas | ||
A&M University System; and | ||
(B) is located in a county adjacent to a county | ||
that borders Oklahoma; | ||
(38) a municipality with a population of less than | ||
6,100 that: | ||
(A) is located in two counties, each of which has | ||
a population of 600,000 or more but less than two million; and | ||
(B) hosts an annual Cajun Festival; | ||
(39) a municipality with a population of 13,000 or | ||
more that: | ||
(A) is located on an international border; and | ||
(B) is located in a county: | ||
(i) with a population of less than 400,000; | ||
and | ||
(ii) in which at least one World Birding | ||
Center site is located; | ||
(40) a municipality with a population of 4,000 or more | ||
that: | ||
(A) is located on an international border; and | ||
(B) is located not more than five miles from a | ||
state historic site that serves as a visitor center for a state park | ||
that contains 300,000 or more acres of land; | ||
(41) a municipality with a population of 36,000 or | ||
more that is adjacent to at least two municipalities described by | ||
Subdivision (15); | ||
(42) a municipality with a population of 28,000 or | ||
more in which is located a historic railroad depot and heritage | ||
center; | ||
(43) a municipality located in a county that has a | ||
population of not more than 300,000 and in which a component | ||
university of the University of Houston System is located; | ||
(44) a municipality with a population of less than | ||
500,000 that is: | ||
(A) located in two counties; and | ||
(B) adjacent to a municipality described by | ||
Subdivision (31); [ |
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(45) a municipality that: | ||
(A) has a population of more than 67,000; and | ||
(B) is located in two counties with 90 percent of | ||
the municipality's territory located in a county with a population | ||
of at least 580,000, and the remaining territory located in a county | ||
with a population of at least four million; and | ||
(46) a municipality that is the county seat of a | ||
county: | ||
(A) through which the Brazos River flows; and | ||
(B) in which a national monument is located. | ||
SECTION 2. Subchapter C, Chapter 351, Tax Code, is amended | ||
by adding Section 351.161 to read as follows: | ||
Sec. 351.161. RECAPTURE OF LOST STATE TAX REVENUE FROM | ||
CERTAIN MUNICIPALITIES. (a) This section applies only to a | ||
municipality described by Section 351.152(46). | ||
(b) On the 20th anniversary of the date a hotel designated | ||
as a qualified hotel by a municipality to which this section applies | ||
is open for initial occupancy, the comptroller shall determine: | ||
(1) the total amount of state tax revenue received | ||
under Section 351.156 by the municipality from the qualified | ||
project of which the qualified hotel was a part during the period | ||
for which the municipality was entitled to receive that revenue; | ||
and | ||
(2) the total amount of state tax revenue described by | ||
Section 351.156 received by the state during the period beginning | ||
on the 10th anniversary of the date the qualified hotel opened for | ||
initial occupancy and ending on the 20th anniversary of that date | ||
from the same sources from which the municipality received revenue | ||
under Section 351.156. | ||
(c) If the amount determined under Subsection (b)(1) | ||
exceeds the amount determined under Subsection (b)(2), the | ||
comptroller shall promptly provide written notice to the | ||
municipality stating that the municipality must remit to the | ||
comptroller the difference between those two amounts in the manner | ||
provided by this subsection. The municipality shall, using money | ||
lawfully available to the municipality for the purpose, remit | ||
monthly payments to the comptroller in an amount equal to the total | ||
amount of municipal hotel occupancy tax revenue received by the | ||
municipality from the qualified hotel in the preceding month until | ||
the amount remitted to the comptroller equals the total amount due | ||
as stated in the notice. The first payment required under this | ||
subsection must be made not later than the 30th day after the date | ||
the municipality receives the notice from the comptroller. | ||
Subsequent payments are due on the 20th day of each month until the | ||
total amount stated in the notice is paid. The comptroller shall | ||
prescribe the procedure a municipality must use to remit a payment | ||
required by this subsection to the comptroller. | ||
(d) The comptroller shall deposit revenue received under | ||
this section in the manner prescribed by Section 156.251. | ||
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, 2023. | ||
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