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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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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 expansion of a convention center facility;
or
(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; or
(C) a municipality with a
population of 640,000 or more located in a
county on an international border.
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SECTION 1 (part).
Sections 351.001(2) and (7), Tax Code, are 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 expansion of an existing convention center
facility; [or]
(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; or
(C) 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.
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No
equivalent provision.
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SECTION 2. 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.
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No
equivalent provision.
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SECTION 3. Section 351.1065,
Tax Code, is amended by adding Subsection (d) to read as follows:
(d) An eligible central
municipality described by Section 351.001(7)(C) that uses revenue derived
from the tax imposed under this chapter or funds received under Section
351.102(c) for a hotel project described by Section 351.102(b) may not
reduce the percentage of revenue from the tax imposed under this chapter
and allocated for a purpose described by Section 351.101(a)(3) to a
percentage that is less than the average percentage of that revenue
allocated by the municipality for that purpose during the 36-month period
preceding the date the municipality begins using the revenue or funds for
the hotel project.
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SECTION 2. Subsection (h),
Section 151.429, Tax Code, is amended.
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SECTION 4. Substantially the
same as introduced version.
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SECTION 3. Subdivision
(8)(B), Section 2303.003, Government Code, is amended to read as follows:
(8) "Qualified hotel
project" means:
(A) a hotel proposed
to be constructed by a municipality or a nonprofit municipally sponsored
local government corporation created under the Texas Transportation
Corporation Act, Chapter 431, Transportation Code, that is within 1,000
feet of a convention center owned by a municipality having a population of 1,500,000
or more, including shops, parking facilities, and any other facilities
ancillary to the hotel; and
(B)
a hotel proposed to be constructed, remodeled, or rehabilitated by a
municipality or a nonprofit municipally sponsored local government corporation
created under the Texas Transportation Corporation Act, Chapter 431,
Transportation Code, that is within 1,000 [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.
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SECTION 5. Section
2303.003(8), Government Code, is amended to read as follows:
(8) "Qualified hotel
project" means[:
[(A)] a hotel
proposed to be constructed by a municipality or a nonprofit municipally
sponsored local government corporation created under the Texas
Transportation Corporation Act, Chapter 431, Transportation Code, that is
within 1,000 feet of a convention center owned by a municipality having a
population of 1,500,000 or more, including shops, parking facilities, and
any other facilities ancillary to the hotel[;
and
[(B)
a hotel proposed to be constructed, remodeled, or rehabilitated by a
municipality or a nonprofit municipally sponsored local government
corporation created under the Texas Transportation Corporation Act, 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].
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SECTION 4. Subdivision (2),
Section 351.001, 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 1,000
[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.
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SECTION 1 (part).
Sections 351.001(2) and (7), Tax Code, are 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.]
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No
equivalent provision.
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SECTION 6. Section
2303.5055(b), Government Code, is amended to read as follows:
(b) A municipality with a
population of 1,500,000 or more [or a municipality having a population
of more than 500,000 and that borders the United Mexican States] may
agree to guarantee from hotel occupancy taxes the bonds or other
obligations of a municipally sponsored local government corporation created
under the Texas Transportation Corporation Act, Chapter 431, Transportation
Code, that were issued or incurred to pay the cost of construction,
remodeling, or rehabilitation of a qualified hotel project.
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SECTION 5. The change in law
made by this Act applies only to revenue derived from the tax to which this
section applies that is pledged on or after the effective date of this
Act. Revenue pledged before the effective date of this Act is governed by
the law in effect when the revenue was pledged, and the former law is
continued in effect for that purpose.
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No
equivalent provision.
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SECTION 6. This Act takes
effect September 1, 2015.
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SECTION 7. 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,
2015.
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