|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the definition of "eligible central municipality" for |
|
purposes of the municipal hotel occupancy tax. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
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 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 less than |
|
50,000 that contains a general academic teaching institution that |
|
is not a component institution of a university system, as those |
|
terms are defined by Section 61.003, Education Code. |
|
SECTION 2. 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. |