By: Lucio  S.B. No. 2194
         (In the Senate - Filed March 8, 2019; March 21, 2019, read
  first time and referred to Committee on Intergovernmental
  Relations; April 11, 2019, reported favorably by the following
  vote:  Yeas 7, Nays 0; April 11, 2019, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to 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 construction or expansion of a convention
  center facility;
                     (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;
                     (C)  a municipality with a population of 116,000
  or more that:
                           (i)  is located in two counties both of which
  have a population of 660,000 or more; and
                           (ii)  has adopted a capital improvement plan
  for the construction or expansion of a convention center facility;
                     (D)  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; [or]
                     (E)  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;
  or
                     (F)  a municipality that has a population of not
  more than 25,000, that contains a cultural heritage museum, and
  that is located in a county that borders the United Mexican States
  and the Gulf of Mexico.
         SECTION 2.  Section 351.101, Tax Code, is amended by adding
  Subsection (p) to read as follows:
         (p)  In addition to other authorized uses, a municipality
  that has a population of not more than 25,000, that contains a
  cultural heritage museum, and that is located in a county that
  borders the United Mexican States and the Gulf of Mexico may use
  revenue from the municipal hotel occupancy tax for the promotion of
  tourism by the enhancement and upgrading of an existing sports
  facility or field as specified by Subsection (a)(7), provided that
  the requirements of Subsections (a)(7)(A) and (C) are met.
         SECTION 3.  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, 2019.
 
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