Bill Text: TX SB2194 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2019-05-17 - Committee report sent to Calendars [SB2194 Detail]
Download: Texas-2019-SB2194-Introduced.html
Bill Title: Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2019-05-17 - Committee report sent to Calendars [SB2194 Detail]
Download: Texas-2019-SB2194-Introduced.html
86R14284 GRM-F | ||
By: Lucio | S.B. No. 2194 |
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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; [ |
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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 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. |