Texas 2023 - 88th Regular

Texas House Bill HB5321

Filed
3/24/23  
Out of House Committee
5/2/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of the East Montgomery County Improvement District 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.

Impact

If enacted, HB 5321 would significantly impact local financing strategies for infrastructure projects within the East Montgomery County area. The legislation adds Montgomery County to the hotel occupancy tax framework, thereby permitting a portion of the state's hotel tax revenues to be utilized for local project funding. This is expected to enhance the economic viability of the region by providing necessary resources for the proposed convention center and related facilities, ultimately promoting tourism and local business growth.

Summary

House Bill 5321 relates to the authority of the East Montgomery County Improvement District to receive certain tax revenue derived from a hotel and convention center project. This bill seeks to allow the district to pledge tax revenues for obligations related to the development of this project, which aims to enhance local infrastructure and services. By enabling the district to utilize tax revenues in this manner, the bill is intended to facilitate the construction of a conference center that will accommodate various events and attract more visitors to the area.

Sentiment

The discussion surrounding HB 5321 has generally been supportive, particularly among local representatives and stakeholders in the East Montgomery County area. Advocates underscore the importance of this bill in moving forward a long-awaited project crucial to the county's economic development. However, some members express reservation surrounding the implications of pledging tax revenue, leading to concerns about fiscal responsibility and ensuring that the anticipated economic benefits justify the financial commitments involved.

Contention

Notable points of contention include concerns regarding the fiscal management associated with the pledged tax revenues and the potential impact on other local funding priorities. Critics question whether the benefits generated by the hotel and convention center project will adequately outweigh the financial obligations incurred through the pledged revenues. This highlights an ongoing debate about how to best balance immediate infrastructure needs with longer-term fiscal sustainability.

Texas Constitutional Statutes Affected

Special District Local Laws Code

  • Chapter 3846. East Montgomery County Improvement District
    • Section: New Section
    • Section: New Section
    • Section: New Section

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 151
    • Section: 155
    • Section: 156
    • Section: 157
    • Section: 151
    • Section: 155
    • Section: 156
    • Section: 151
    • Section: 155
    • Section: 156

Companion Bills

No companion bills found.

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