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A BILL TO BE ENTITLED
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AN ACT
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relating to the definitions of "convention center facilities" and |
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"eligible central municipality" for purposes of the municipal hotel |
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occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 351.001(2) and (7), Tax Code, are |
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amended to read as follows: |
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(2) "Convention center facilities" or "convention |
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center complex" means facilities that are primarily used to host |
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conventions and meetings. The term means civic centers, civic |
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center buildings, auditoriums, exhibition halls, and coliseums |
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that are owned by the municipality or other governmental entity or |
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that are managed in whole or part by the municipality. In a |
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municipality with a population of 1.5 million or more, "convention |
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center facilities" or "convention center complex" means civic |
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centers, civic center buildings, auditoriums, exhibition halls, |
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and coliseums that are owned by the municipality or other |
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governmental entity or that are managed in part by the |
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municipality, hotels owned by the municipality or a nonprofit |
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municipally sponsored local government corporation created under |
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Chapter 431, Transportation Code, within 1,000 feet of a convention |
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center owned by the municipality, or a historic hotel owned by the |
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municipality or a nonprofit municipally sponsored local government |
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corporation created under Chapter 431, Transportation Code, within |
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one mile of a convention center owned by the municipality. The term |
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includes parking areas or facilities that are for the parking or |
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storage of conveyances and that are located at or in the vicinity of |
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other convention center facilities. The term also includes a hotel |
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owned by or located on land that is owned by an eligible central |
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municipality or by a nonprofit corporation acting on behalf of an |
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eligible central municipality and that is located within 1,000 feet |
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of a convention center facility owned by the municipality. The term |
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also includes a hotel that is owned in part by an eligible central |
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municipality described by Subdivision (7)(C) and that is located |
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within 1,000 feet of a convention center facility. The term also |
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includes a hotel proposed to be constructed, remodeled, or |
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rehabilitated by a municipality or a nonprofit municipally |
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sponsored local government corporation created under Chapter 431, |
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Transportation Code, that is within 3,000 feet of the property line |
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of a convention center owned by a municipality having a population |
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of more than 500,000 and that borders the United Mexican States. |
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(7) "Eligible central municipality" means: |
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(A) a municipality with a population of more than |
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140,000 but less than 1.5 million that is located in a county with a |
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population of one million or more and that has adopted a capital |
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improvement plan for the expansion of an existing convention center |
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facility; [or] |
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(B) a municipality with a population of 250,000 |
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or more that: |
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(i) is located wholly or partly on a barrier |
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island that borders the Gulf of Mexico; |
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(ii) is located in a county with a |
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population of 300,000 or more; and |
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(iii) has adopted a capital improvement |
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plan to expand an existing convention center facility; or |
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(C) a municipality with a population of less than |
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50,000 that contains a general academic teaching institution that |
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is not a component institution of a university system, as those |
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terms are defined by Section 61.003, Education Code. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |