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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 to use hotel |
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occupancy tax revenue for certain venue projects. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 334.0082, Local Government Code, is |
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amended by adding Subsections (d) and (e) to read as follows: |
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(d) Notwithstanding Subsection (a) and subject to this |
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subsection, this section also applies to a municipality that has a |
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population of not more than 25,000, that contains a cultural |
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heritage museum, and that is located in a county that borders the |
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United Mexican States and the Gulf of Mexico. A municipality |
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described by this subsection may impose a tax as authorized under |
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Subsection (b)(2) only to finance a convention center constructed |
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before January 1, 2025. The authority of the municipality to impose |
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the tax as authorized under Subsection (b)(2) expires on the |
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earlier of: |
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(1) the date the debt issued for the convention center |
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described by this subsection is repaid; or |
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(2) January 1, 2056. |
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(e) Subsection (d) and this subsection expire January 1, |
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2056. |
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SECTION 2. This Act takes effect September 1, 2025. |