Bill Text: TX HB2977 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the use of hotel occupancy tax revenue by certain municipalities and the authority of certain municipalities to pledge that revenue, and to receive and pledge certain other revenue, for the payment of obligations related to a hotel and convention center project.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-04-19 - Left pending in committee [HB2977 Detail]
Download: Texas-2021-HB2977-Introduced.html
| By: Morrison | H.B. No. 2977 | |
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| relating to the use of hotel occupancy tax revenue by certain | ||
| municipalities and the authority of certain municipalities to | ||
| pledge that revenue, and to receive and pledge certain other | ||
| revenue, for the payment of obligations related to a hotel and | ||
| convention center project. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 351.10712(a), Tax Code, is amended to | ||
| read as follows: | ||
| (a) This section applies only to: | ||
| (1) a municipality with a population of at least | ||
| 95,000 that is located in a county that is bisected by United States | ||
| Highway 385 and has a population of not more than 140,000; and | ||
| (2) 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. | ||
| SECTION 2. 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); [ |
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| (42) a municipality with a population of 28,000 or | ||
| more in which is located a historic railroad depot and heritage | ||
| center; and | ||
| (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. | ||
| SECTION 3. Sections 351.157(b), (c), and (e), Tax Code, are | ||
| amended to read as follows: | ||
| (b) This section applies only to: | ||
| (1) a municipality described by Section 351.152(3); | ||
| (2) a municipality described by Section 351.152(6); | ||
| (3) a municipality described by Section 351.152(7); | ||
| (4) a municipality described by Section 351.152(10); | ||
| (5) a municipality described by Section 351.152(16); | ||
| (6) a municipality described by Section 351.152(22); | ||
| (7) a municipality described by Section 351.152(25); | ||
| (8) a municipality described by Section 351.152(34); | ||
| (9) a municipality described by Section 351.152(35); | ||
| (10) a municipality described by Section 351.152(36); | ||
| [ |
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| (11) a municipality described by Section 351.152(38); | ||
| and | ||
| (12) a municipality described by Section 351.152(43). | ||
| (c) A municipality is entitled to receive revenue under | ||
| Subsection (d) derived from the following types of establishments | ||
| that meet the requirements of Subsections (a)(1), (2), (3), and | ||
| (4): | ||
| (1) for a municipality described by Subsection (b)(1): | ||
| (A) restaurants, bars, and retail | ||
| establishments; and | ||
| (B) swimming pools and swimming facilities owned | ||
| or operated by the related qualified hotel; | ||
| (2) for a municipality described by Subsection (b)(2), | ||
| restaurants, bars, and retail establishments; | ||
| (3) for a municipality described by Subsection (b)(3), | ||
| restaurants, bars, and retail establishments; | ||
| (4) for a municipality described by Subsection (b)(4): | ||
| (A) restaurants, bars, and retail | ||
| establishments; and | ||
| (B) swimming pools and swimming facilities owned | ||
| or operated by the related qualified hotel; | ||
| (5) for a municipality described by Subsection (b)(5), | ||
| restaurants, bars, and retail establishments; | ||
| (6) for a municipality described by Subsection (b)(6), | ||
| restaurants, bars, and retail establishments; | ||
| (7) for a municipality described by Subsection (b)(7), | ||
| restaurants, bars, and retail establishments; | ||
| (8) for a municipality described by Subsection (b)(8), | ||
| restaurants, bars, and retail establishments; | ||
| (9) for a municipality described by Subsection (b)(9), | ||
| restaurants, bars, and retail establishments; | ||
| (10) for a municipality described by Subsection | ||
| (b)(10): | ||
| (A) restaurants, bars, and retail | ||
| establishments; and | ||
| (B) swimming pools and swimming facilities owned | ||
| or operated by the related qualified hotel; [ |
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| (11) for a municipality described by Subsection | ||
| (b)(11): | ||
| (A) restaurants, bars, and retail | ||
| establishments; and | ||
| (B) swimming pools and swimming facilities owned | ||
| or operated by the related qualified hotel; and | ||
| (12) for a municipality described by Subsection | ||
| (b)(12): | ||
| (A) restaurants, bars, and retail | ||
| establishments; and | ||
| (B) swimming pools and swimming facilities owned | ||
| or operated by the related qualified hotel. | ||
| (e) A municipality to which this section applies is not | ||
| entitled to receive revenue under Subsection (d) unless the | ||
| municipality commences a qualified project under this subchapter | ||
| before September 1, 2027 [ |
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| SECTION 4. 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. | ||
