By George H.B. No. 3215
77R8595 CBH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain hotel facilities.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.429(h), Tax Code, is amended to read
1-5 as follows:
1-6 (h) Notwithstanding the other provisions of this section,
1-7 the owner of a qualified hotel project shall receive a rebate,
1-8 refund, or payment of 100 percent of the sales and use taxes paid
1-9 or collected by the qualified hotel project or businesses located
1-10 in the qualified hotel project pursuant to this chapter and 100
1-11 percent of the hotel occupancy taxes paid by persons for the use or
1-12 possession of or for the right to the use or possession of a room
1-13 or space at the qualified hotel project pursuant to the provisions
1-14 of Chapter 156 during the first 10 years after such qualified hotel
1-15 project is open for initial occupancy. The rebate, refund, or
1-16 payment of sales and use taxes does not apply to a qualified hotel
1-17 project described by Section 2303.003(8)(B), Government Code.
1-18 SECTION 2. Section 351.001(2), Tax Code, is amended to read
1-19 as follows:
1-20 (2) "Convention center facilities" or "convention
1-21 center complex" means facilities that are primarily used to host
1-22 conventions and meetings. The term means civic centers, civic
1-23 center buildings, auditoriums, exhibition halls, and coliseums that
1-24 are owned by the municipality or other governmental entity or that
2-1 are managed in whole or part by the municipality. In a
2-2 municipality with a population of 1.5 million or more, "convention
2-3 center facilities" or "convention center complex" means civic
2-4 centers, civic center buildings, auditoriums, exhibition halls, and
2-5 coliseums that are owned by the municipality or other governmental
2-6 entity or that are managed in part by the municipality, hotels
2-7 owned by the municipality or a nonprofit municipally sponsored
2-8 local government corporation created under Chapter 431,
2-9 Transportation Code, within 1,000 feet of a convention center owned
2-10 by the municipality, or a historic hotel owned by the municipality
2-11 or a nonprofit municipally sponsored local government corporation
2-12 created under Chapter 431, Transportation Code, within one mile of
2-13 a convention center owned by the municipality. The term includes
2-14 parking areas or facilities that are for the parking or storage of
2-15 conveyances and that are located at or in the vicinity of other
2-16 convention center facilities. The term also includes a hotel owned
2-17 by or located on land that is owned by an eligible central
2-18 municipality or by a nonprofit corporation acting on behalf of an
2-19 eligible central municipality and that is located within 1,000 feet
2-20 of a convention center facility owned by the municipality. The
2-21 term also includes a hotel owned by or located on land owned by a
2-22 civic center authority that is created under Chapter 281, Local
2-23 Government Code, by a municipality with a population of more than
2-24 one million and that acts on behalf of that municipality, if the
2-25 hotel is located within 1,000 feet of a convention center owned by
2-26 that municipality.
2-27 SECTION 3. Section 351.102, Tax Code, is amended by adding
3-1 Subsection (d) to read as follows:
3-2 (d) A civic center authority that is created under Chapter
3-3 281, Local Government Code, by a municipality with a population of
3-4 more than one million, and that acts on behalf of that
3-5 municipality, may pledge the revenue derived from the tax imposed
3-6 under this chapter from a hotel owned by or located on land owned
3-7 by the authority and located within 1,000 feet of a convention
3-8 center owned by that municipality for the payment of bonds issued
3-9 for the construction of the hotel.
3-10 SECTION 4. Section 2303.003(8), Government Code, is amended
3-11 to read as follows:
3-12 (8) "Qualified hotel project" means:
3-13 (A) a hotel proposed to be constructed by a
3-14 municipality or a nonprofit municipally sponsored local government
3-15 corporation created under the Texas Transportation Corporation Act,
3-16 Chapter 431, Transportation Code, that is within 1,000 feet of a
3-17 convention center owned by a municipality having a population of
3-18 1,500,000 or more, including shops, parking facilities, and any
3-19 other facilities ancillary to the hotel; and
3-20 (B) a hotel, and any facilities ancillary to the
3-21 hotel, including shops and parking facilities, that are owned by or
3-22 located on land owned by a civic center authority that is created
3-23 under Chapter 281, Local Government Code, by a municipality with a
3-24 population of more than one million, and that acts on behalf of
3-25 that municipality, if the hotel is located within 1,000 feet of a
3-26 convention center owned by that municipality.
3-27 SECTION 5. Sections 1504.001 and 1504.002, Government Code,
4-1 are amended to read as follows:
4-2 Sec. 1504.001. AUTHORITY FOR CERTAIN FACILITIES. (a) A
4-3 municipality may establish, acquire, lease as lessee or lessor,
4-4 construct, improve, enlarge, equip, repair, operate, or maintain a
4-5 facility such as:
4-6 (1) a civic center, auditorium, opera house, music
4-7 hall, exhibition hall, coliseum, museum, library, or other
4-8 municipal building;
4-9 (2) a golf course, tennis court, or other similar
4-10 recreational facility;
4-11 (3) a hotel owned by a municipality or a nonprofit
4-12 municipally sponsored local government corporation created under
4-13 Chapter 431, Transportation Code, that is located not more than
4-14 1,000 feet from a convention center owned by a municipality with a
4-15 population of 1,500,000 or more;
4-16 (4) a historic hotel owned by a municipality or a
4-17 nonprofit municipally sponsored local government corporation
4-18 created under Chapter 431, Transportation Code, that is located not
4-19 more than one mile from a convention center owned by a municipality
4-20 with a population of 1,500,000 or more; or
4-21 (5) a parking facility at or in the immediate vicinity
4-22 of a [