Enrolled Bill Summary

House Bill 2386 amends the Local Government Code to authorize certain municipalities and counties to impose a facility use tax for the use of livestock stalls or pens at designated facilities that are used principally for rodeos, livestock shows, equestrian events, and similar events. Only a county in which the majority of the population of two or more municipalities with a population of 300,000 or more is located, or a municipality for which the majority of the population is located in such a county, may impose this facility use tax, following voter approval, and only if the municipality or county has unpaid bonds or obligations that were issued for that facility. A municipality or county that imposes such a tax may exempt a county junior livestock show from the tax. House Bill 2386 prohibits the tax rate from exceeding $20 for each event.