Texas 2023 - 88th Regular

Texas House Bill HB5012

Filed
3/10/23  
Out of House Committee
5/5/23  
Voted on by House
5/9/23  
Out of Senate Committee
5/21/23  
Voted on by Senate
5/24/23  
Governor Action
6/13/23  

Caption

Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.

Impact

The implications of HB5012 extend to the state tax code, specifically regarding how municipalities can leverage tax revenues to incentivize hotel and convention center projects. The legislation permits municipalities with populations of certain thresholds to apply for these financial incentives, thereby increasing their competitive edge in attracting investment. This could lead to enhanced hospitality services and facilities that cater to both tourists and local residents. However, it also requires municipalities to navigate the financial yields from related tax revenues, which may create similar challenges for local governance structures in budgeting and priorities.

Summary

House Bill 5012 (HB5012) focuses on granting certain municipalities the authority to utilize specific tax revenues for the development of hotels and convention centers. The bill is categorized as an omnibus, meaning it consolidates multiple proposals into a single legislative package. By enabling a 10-year rebate for qualified hotel projects, this bill is designed to stimulate economic growth in designated regions, particularly in cities seeking to boost their tourism and hospitality sectors. The inclusion of several cities in the rebate plan is expected to enhance their local economies by attracting more visitors and fostering infrastructure development.

Sentiment

The sentiment surrounding HB5012 appears to be largely positive among its supporters, who view it as a significant step toward economic revitalization and job creation in local communities. Proponents, including members from various legislative committees, have emphasized the necessity of such legislation to open up financial opportunities for municipalities not currently benefitting from these incentives. Conversely, there are concerns from some legislators about the long-term fiscal implications of relying on rebates to induce investment, hinting at apprehensions over potential revenue shortfalls in the future.

Contention

A notable point of contention in discussions around HB5012 centers on how these changes might affect local governance and taxation powers. Critics express concern that relying heavily on tax incentives could lead to a misallocation of resources or a 'race to the bottom', where municipalities compete against each other primarily based on tax breaks rather than sustainable growth strategies. Additionally, there are discussions about the potential for some cities to be left out of these benefits due to population size or other qualifying measures, which could exacerbate inequalities among different regions in Texas.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 1015
    • Section: 152
    • Section: 157
    • Section: 161
    • Section: 1015
    • Section: 157
    • Section: 161
    • Section: New Section
    • Section: 152
    • Section: 161
    • Section: 001
    • Section: 152
    • Section: 155
    • Section: 157
    • Section: 1015
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

TX HB1524

Relating to correcting outdated references to the Texas Building and Procurement Commission.

TX SB2208

Relating to the transfer of the regulation of property tax professionals from the Texas Department of Licensing and Regulation to the comptroller of public accounts; providing civil and administrative penalties.

TX SB212

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the Texas Workforce Commission.

TX HB1989

Relating to the abolishment of the Texas Council on Purchasing from People with Disabilities and the transfer of its functions to the comptroller of public accounts.

NJ ACR104

Proposes amendment to State Constitution to provide for elected State Comptroller and eliminate Office of State Auditor.

TX HB8

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

TN HB0622

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 8 and Title 49, relative to hiring practices of governmental entities.

TN SB1083

AN ACT to amend Tennessee Code Annotated, Title 5; Title 6; Title 7; Title 8 and Title 49, relative to hiring practices of governmental entities.