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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Section 1504.001,
Government Code, is amended by adding Subsection (c) to read as follows:
(c) A municipality with a
population of at least 99,900 but not more than 112,000 that is located in
a county with a population of at least 135,000 but not more than 200,000
may establish, acquire, lease as lessee or lessor, construct, improve,
enlarge, and equip a hotel and any facilities ancillary to the hotel,
including shops, parking facilities, and plazas, that are owned by or
located on land owned by the municipality or by a nonprofit corporation
acting on behalf of the municipality, and that are located within 1,000
feet of a convention center facility owned by the municipality.
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No
equivalent provision.
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SECTION 2. Section 1504.002,
Government Code, is amended by adding Subsection (c) to read as follows:
(c) A municipality with a
population of at least 99,900 but not more than 112,000 that is located in
a county with a population of at least 135,000 but not more than 200,000
may issue bonds or incur other obligations to acquire, lease, construct, or
equip a facility described by Section 1504.001(c).
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No
equivalent provision.
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SECTION 3. Section
2303.003(8), Government Code, is amended.
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SECTION 1. Same as introduced
version.
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SECTION 4. 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. The term also includes a hotel to be owned by the municipality or by another person,
including a private entity, to be constructed within 1,000 feet of a
convention center facility owned by a municipality with a population of at
least 99,900 but not more than 112,000 and that is located in a county with
a population of at least 135,000 but not more than 200,000.
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SECTION 2. 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. The term also includes a hotel
to be owned by a person, including a
private entity, to be constructed within 1,000 feet of a convention center
facility owned by a municipality with a population of at least 99,900 but
not more than 112,000 and that is located in a county with a population of
at least 135,000 but not more than 200,000.
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SECTION 5. Subchapter B,
Chapter 351, Tax Code, is amended by adding Section 351.1078 to read as
follows:
Sec. 351.1078. ALLOCATION
OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a
qualified hotel project, as that term is defined by Section 2303.003,
Government Code, proposed to be constructed or constructed in a municipality
with a population of at least 99,900 but not more than 112,000 that is
located in a county with a population of at least 135,000 but not more than
200,000.
(b) Notwithstanding
Section 2303.5055, Government Code, and any other provision of this
chapter, a municipality to which this section applies may agree to rebate,
refund, or pay all or part of the revenue from the tax imposed under this
chapter that is derived from the qualified hotel project for a term determined
by the municipality, which may not extend beyond the 20th anniversary of
the date construction of the qualified
hotel project began.
(c) If the municipality
agrees to rebate, refund, or pay revenue under Subsection (b), the
municipality 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, not including any reserve or surplus, allocated by the
municipality for that purpose during the 36-month period preceding the date
the municipality begins using revenue under Subsection (b).
(d) A municipality to
which this section applies is entitled to receive hotel occupancy tax
revenue from a qualified hotel project that an owner of the project may
receive under Section 151.429(h) of this code and Section 2303.5055,
Government Code, during the first 20 years after the qualified hotel
project is open for initial occupancy.
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SECTION 3. Subchapter B,
Chapter 351, Tax Code, is amended by adding Section 351.1078 to read as
follows:
Sec. 351.1078. ALLOCATION
OF REVENUE: CERTAIN MUNICIPALITIES. (a) This section applies only to a
qualified hotel project, as that term is defined by Section 2303.003,
Government Code, proposed to be constructed or constructed in a municipality
with a population of at least 99,900 but not more than 112,000 that is
located in a county with a population of at least 135,000 but not more than
200,000.
(b) Notwithstanding
Section 2303.5055, Government Code, and any other provision of this
chapter, a municipality to which this section applies may agree to rebate,
refund, or pay all or part of the revenue from the tax imposed under this
chapter that is derived from the qualified hotel project for a term
determined by the municipality, which may not extend beyond the 20th
anniversary of the date the qualified hotel
project opens for initial occupancy.
(c) If the municipality
agrees to rebate, refund, or pay revenue under Subsection (b), the municipality
may not, on or after the date the qualified
hotel project from which the revenue is derived opens for initial
occupancy, 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,
not including any reserve or surplus, allocated by the municipality for
that purpose during the 36-month period preceding the date the municipality
begins using revenue under Subsection (b).
(d) A municipality to
which this section applies is entitled to receive hotel occupancy tax
revenue from a qualified hotel project that an owner of the project may
receive under Section 151.429(h) of this code and Section 2303.5055, Government
Code, during the first 20 years after the qualified hotel project is open
for initial occupancy.
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SECTION 6. 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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SECTION 4. Same as introduced
version.
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