Texas 2023 - 88th Regular

Texas Senate Bill SB1837

Filed
3/8/23  
Out of Senate Committee
4/20/23  
Voted on by Senate
4/27/23  
Out of House Committee
5/5/23  
Voted on by House
5/6/23  
Governor Action
5/19/23  

Caption

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

Impact

The implementation of SB 1837 is expected to empower local governments in smaller municipalities to utilize tax revenues in a way that fosters tourism and local economic growth. Such financial flexibility could lead to the improvements in local recreational infrastructure, which encourage not only community engagement but also attract visitors for sports-related events. This, in turn, can enhance revenue generation for these municipalities through increased tourism-related activities.

Summary

Senate Bill 1837, introduced by Senator Hinojosa, pertains to the allocation and use of municipal hotel occupancy tax revenues specifically for municipalities meeting certain criteria. The bill primarily targets municipalities that are county seats, have populations under 40,000, and are located adjacent to counties with larger urban centers. Under SB1837, such municipalities can utilize their hotel occupancy tax revenues for promoting tourism, particularly through the enhancement and upgrading of existing sports facilities.

Sentiment

Overall sentiment surrounding SB 1837 appears to be positive, particularly among lawmakers and local leaders who believe that providing additional resources to small municipalities will invigorate local economies. Supporters argue that it opens up avenues for communities to tailor their infrastructure investments in alignment with local tourism priorities, thus ensuring better alignment with community needs.

Contention

While SB 1837 garnered bipartisan support during discussions, concerns were raised regarding the potential for unequal distribution of resources and the challenges smaller municipalities might face in effectively managing the allocated tax revenues. Critics caution that without proper oversight and accountability, the initiative could lead to misallocation of funds, which may not yield the intended benefits for community development.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 10691
    • Section: 1076
    • Section: 10691
    • Section: 1076
    • Section: 10691
    • Section: 1076
    • Section: 10691
    • Section: 1076
    • Section: 10691
    • Section: 1076

Companion Bills

TX HB3598

Identical Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

Previously Filed As

TX HB2155

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX HB2209

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX HB3973

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX SB2056

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX SB1851

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX HB3682

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX HB1494

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX HB5028

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

Similar Bills

No similar bills found.