79(R) HB2233 - 2nd reading F9 (S)

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Amend CSHB 2233 by adding the following appropriately 
numbered SECTIONS to read as follows and renumbering subsequent 
SECTIONS accordingly:
	SECTION __.  Subchapter G, Chapter 2303, Government Code, is 
amended by adding Section 2303.5056 to read as follows:
	Sec. 2303.5056.  REFUND, REBATE, OR PAYMENT OF TAX PROCEEDS 
TO CONVENTION CENTER HOTEL PROJECT.  (a)  In this section, "eligible 
taxable proceeds" means taxable proceeds generated, paid, or 
collected by a hotel described by Subsection (b) or a business at 
that hotel, including hotel occupancy taxes, ad valorem taxes, 
sales and use taxes, and mixed beverage taxes.
	(b)  This section applies only to a hotel proposed to be 
constructed, remodeled, or rehabilitated by a municipality or a 
nonprofit municipally sponsored local government corporation 
created under Chapter 431, Transportation Code, that is within 
3,000 feet of the property line of a convention center owned by a 
municipality having a population of more than 500,000 and that 
borders the United Mexican States.
	(c)  For a period that may not exceed 10 years, a 
governmental body, including a municipality, county, or political 
subdivision, may agree to rebate, refund, or pay eligible taxable 
proceeds of the governmental body to the owner of a hotel described 
by Subsection (b) at which the eligible taxable proceeds were 
generated.
	(d)  A municipality in which a hotel described by Subsection 
(b) is located may agree to guarantee from hotel occupancy taxes the 
bonds or other obligations of a municipally sponsored local 
government corporation created under Chapter 431, Transportation 
Code, that were issued or incurred to pay the cost of construction, 
remodeling, or rehabilitation of a convention center hotel project.
	(e)  An agreement under this section must be in writing, 
contain an expiration date, and require the beneficiary to provide 
documentation necessary to support a claim.
	(f)  A governmental body that makes an agreement under this 
section shall make the rebate, refund, or payment directly to the 
beneficiary.
	SECTION __.  Section 351.001(2), Tax Code, is amended to 
read as follows:    
		(2)  "Convention center facilities" or "convention 
center complex" means facilities that are primarily used to host 
conventions and meetings.  The term means civic centers, civic 
center buildings, auditoriums, exhibition halls, and coliseums 
that are owned by the municipality or other governmental entity or 
that are managed in whole or part by the municipality.  In a 
municipality with a population of 1.5 million or more, "convention 
center facilities" or "convention center complex" means civic 
centers, civic center buildings, auditoriums, exhibition halls, 
and coliseums that are owned by the municipality or other 
governmental entity or that are managed in part by the 
municipality, hotels owned by the municipality or a nonprofit 
municipally sponsored local government corporation created under 
Chapter 431, Transportation Code, within 1,000 feet of a convention 
center owned by the municipality, or a historic hotel owned by the 
municipality or a nonprofit municipally sponsored local government 
corporation created under Chapter 431, Transportation Code, within 
one mile of a convention center owned by the municipality. The term 
includes parking areas or facilities that are for the parking or 
storage of conveyances and that are located at or in the vicinity of 
other convention center facilities.  The term also includes a hotel 
owned by or located on land that is owned by an eligible central 
municipality or by a nonprofit corporation acting on behalf of an 
eligible central municipality and that is located within 1,000 feet 
of a convention center facility owned by the municipality.  The term 
also includes a hotel proposed to be constructed, remodeled, or 
rehabilitated by a municipality or a nonprofit municipally 
sponsored local government corporation created under Chapter 431, 
Transportation Code, that is within 3,000 feet of the property line 
of a convention center owned by a municipality having a population 
of more than 500,000 and that borders the United Mexican States.
	SECTION __.  Section 351.102(a), Tax Code, is amended to 
read as follows:    
	(a)  Subject to the limitations provided by this subchapter, 
a municipality may pledge the revenue derived from the tax imposed 
under this chapter for the payment of bonds that are issued under 
Section 1504.002(a), Government Code, for one or more of the 
purposes provided by Section 351.101 or, in the case of a 
municipality of 1,500,000 or more or a municipality having a 
population of more than 500,000 and that borders the United Mexican 
States, for the payment of principal of or interest on bonds or 
other obligations of a municipally sponsored local government 
corporation created under Chapter 431, Transportation Code, that 
were issued to pay the cost of the acquisition and construction of a 
convention center hotel or the cost of acquisition, remodeling, or 
rehabilitation of a historic hotel structure; provided, however, 
such pledge may only be that portion of the tax collected at such 
hotel.