BILL ANALYSIS

H.B. 3715

By: Guerra

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Current law entitles certain municipalities to use their municipal hotel occupancy tax revenue in connection with a qualified hotel and convention center project. The bill author has informed the committee that the McAllen Convention Center consists of an 18.5-acre complex that hosts over 500 events each year and has an average attendance of 400,000 attendees annually and, with an increasing number of visitors each year to events at the McAllen Convention Center and the McAllen Performing Arts Center, the need for more parking has increased. H.B. 3715 seeks to address this issue by including the City of McAllen among the municipalities eligible to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 3715 amends the Tax Code to include among the municipalities entitled to receive certain tax revenue derived from a hotel and convention center project and authorized to pledge or commit certain tax revenue for the payment of obligations related to the project a municipality that is located in a county adjacent to the Texas-Mexico border if the county has a population of at least 500,000, the county does not have a city located within it that has a population of at least 500,000, and the municipality is the largest municipality in the county.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2025.