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A BILL TO BE ENTITLED
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AN ACT
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relating to the municipal hotel occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.001(7), Tax Code, is amended to read |
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as follows: |
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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 construction or expansion of a convention |
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center facility; |
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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; |
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(C) a municipality with a population of 116,000 |
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or more that: |
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(i) is located in two counties both of which |
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have a population of 660,000 or more; and |
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(ii) has adopted a capital improvement plan |
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for the construction or expansion of a convention center facility; |
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(D) 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; [or] |
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(E) a municipality with a population of 640,000 |
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or more that: |
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(i) is located on an international border; |
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and |
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(ii) has adopted a capital improvement plan |
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for the construction or expansion of a convention center facility; |
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or |
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(F) a municipality that has a population of not |
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more than 25,000, that contains a cultural heritage museum, and |
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that is located in a county that borders the United Mexican States |
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and the Gulf of Mexico. |
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SECTION 2. Section 351.101, Tax Code, is amended by adding |
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Subsection (p) to read as follows: |
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(p) In addition to other authorized uses, a municipality |
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that has a population of not more than 25,000, that contains a |
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cultural heritage museum, and that is located in a county that |
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borders the United Mexican States and the Gulf of Mexico may use |
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revenue from the municipal hotel occupancy tax for the promotion of |
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tourism by the enhancement and upgrading of an existing sports |
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facility or field as specified by Subsection (a)(7), provided that |
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the requirements of Subsections (a)(7)(A) and (C) are met. |
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SECTION 3. 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, 2019. |