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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 certain |
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tax revenue for certain 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(b), Tax Code, as amended by |
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Chapters 644 (H.B. 4559), 779 (H.B. 5012), 927 (S.B. 2220), and 1110 |
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(S.B. 1057), Acts of the 88th Legislature, Regular Session, 2023, |
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is reenacted and amended to read as 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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700,000 but less than 950,000 according to the most recent federal |
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decennial census; [or] |
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(2) a municipality that contains more than 70 percent |
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of the population of a county with a population of 1.5 million or |
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more; |
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(3) [(2)] a municipality described by Section |
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351.001(7)(B); |
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(4) [or |
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[(3)] a municipality described by Section |
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351.152(61); |
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(5) [(2)] a municipality with a population of at least |
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two million; or |
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(6) a municipality described by Section |
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334.0082(a)(2), Local Government Code. |
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SECTION 2. Section 351.1015(j), Tax Code, as added by |
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Chapter 1110 (S.B. 1057), Acts of the 88th Legislature, Regular |
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Session, 2023, is redesignated as Section 351.1015(j-1), Tax Code, |
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to read as follows: |
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(j-1) [(j)] A local government corporation to which this |
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subsection applies may act as a municipality under this section and |
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is considered to be a municipality for purposes of this section. |
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With respect to a local government corporation to which this |
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subsection applies, the term "qualified project" includes a venue |
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and any related infrastructure. This subsection applies only to a |
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local 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 with a population of 3.3 |
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million or more. |
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SECTION 3. Section 351.1015(j), Tax Code, as added by |
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Chapter 779 (H.B. 5012), Acts of the 88th Legislature, Regular |
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Session, 2023, is redesignated as Section 351.1015(l), Tax Code, |
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and amended to read as follows: |
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(l) [(j)] For a municipality described by Subsection |
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(b)(3), (4), or (6) [(b)(2) or (3)], the term "qualified project" |
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also means a venue described by Section 334.001(4)(A), Local |
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Government Code, and any related infrastructure. |
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SECTION 4. To the extent of any conflict, this Act prevails |
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over another Act of the 89th Legislature, Regular Session, 2025, |
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relating to nonsubstantive additions to and corrections in enacted |
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codes. |
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SECTION 5. This Act takes effect September 1, 2025. |