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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 351.105, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (k) 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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650,00 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 |
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750,000 located on the Texas/Mexico border. |
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(k) 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 venue and any |
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related infrastructure. This subsection applies only to a local |
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government corporation that: |
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(1) is authorized to collect a municipal hotel |
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occupancy tax; and |
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(2) is located in a county on the Texas/Mexico border |
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with a population of more than 860,000 but less than 950,000. |
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SECTION 2. This Act takes effect September 1, 2025. |