By: Lucio	S.B. No. 2194
	(In the Senate - Filed March 8, 2019; March 21, 2019, read
	first time and referred to Committee on Intergovernmental
	Relations; April 11, 2019, reported favorably by the following
	vote:  Yeas 7, Nays 0; April 11, 2019, sent to printer.)
Click here to see the committee vote

	A BILL TO BE ENTITLED
	AN ACT
	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; [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 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.
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