Texas 2023 - 88th Regular

Texas Senate Bill SB720

Filed
2/6/23  
Out of Senate Committee
4/20/23  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of certain municipalities 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

The proposed legislation would amend existing sections of the Texas Tax Code, particularly Section 351.152, to include specific municipalities eligible for enhanced tax revenue provisions. By designating certain cities, including Allen, the bill is expected to foster economic growth by stimulating investment in convention and hotel facilities. This could have broader implications for local economies, particularly in enhancing the attractiveness of these areas for events and visitors while also generating additional revenue through taxes.

Summary

Senate Bill 720, introduced by Senator Paxton, pertains to the authority of certain municipalities in Texas to receive tax revenue derived from hotel and convention center projects. Specifically, the bill aims to allow designated cities to pledge this tax revenue for the payment of obligations related to such projects. This initiative is backed by the city of Allen, which is seeking to develop a convention center hotel that would fall under the qualified hotel project program, thereby benefiting economically from increased tourism and related activities in the area.

Sentiment

Sentiments surrounding SB 720 are largely supportive from local government and economic development perspectives. Proponents argue that the bill will provide essential financial tools for municipalities to attract significant hotel and convention center investments. However, there are concerns about the long-term efficacy of publicly subsidized developments and whether the projected economic benefits will materialize as intended. Some critics may be wary of the commitments that municipalities must make in pledging tax revenues toward these projects, worrying about their adequacy in terms of future financial obligations.

Contention

Some points of contention may arise from taxpayers questioning the use of tax revenue for these projects, particularly in regards to how much public funding is justified for private enterprise. The balance between fostering economic development and ensuring public accountability and fiscal responsibility will be critical in the discourse around SB 720. Discussion in committee meetings highlighted the importance of a careful assessment of projected benefits versus the potential risks involved.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 152
    • Section: 153
    • Section: 157
    • Section: New Section
    • Section: 152
    • Section: 161
    • Section: 152

Companion Bills

TX HB1962

Identical Relating to the authority of certain municipalities 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.

Previously Filed As

TX SB2830

Relating to the authority of certain municipalities 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.

TX HB2352

Relating to the authority of certain municipalities 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.

TX HB3250

Relating to the authority of certain municipalities 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.

TX HB2682

Relating to the authority of certain municipalities 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.

TX HB2690

Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and related establishments and to pledge certain tax revenue for the payment of obligations related to the project.

TX HB5562

Relating to the authority of certain municipalities 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.

TX HB2289

Relating to the authority of certain municipalities 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.

TX SB1444

Relating to the authority of certain municipalities 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.

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