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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain municipalities and local |
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government corporations to use certain tax revenue for certain |
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qualified projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.1015, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (j) to read as |
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follows: |
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(b) This section applies only to a qualified project located |
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in: |
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(1) a municipality with a population of at least |
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650,000 but less than 750,000 according to the most recent federal |
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decennial census; or |
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(2) a municipality with a population of at least two |
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million. |
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(j) A local government corporation to which this subsection |
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applies may act as a municipality under this section and is |
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considered to be a municipality for purposes of this section. With |
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respect to a local government corporation to which this subsection |
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applies, the term "qualified project" includes a convention center |
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facility, a venue, and any related infrastructure. This subsection |
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applies only to a local government corporation that: |
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(1) is authorized to collect a municipal hotel |
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occupancy tax; |
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(2) is located in a county with a population of 3.3 |
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million or more; and |
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(3) operates a convention center facility located not |
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more than three miles from the city hall of the municipality in |
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which the convention center facility is located. |
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SECTION 2. This Act takes effect September 1, 2023. |