By: Patrick S.B. No. 1833
A BILL TO BE ENTITLED
AN ACT
relating to county participation in the enterprise zone program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subdivision (8), Section 2303.003, Government
Code, is amended to read as follows:
(8) "Qualified hotel project" means a hotel proposed
to be constructed by a municipality, a county, or a nonprofit
municipally sponsored or county-sponsored local government
corporation created under the Texas Transportation Corporation
Act, Chapter 431, Transportation Code, that is within 1,000 feet of
a convention center owned by a municipality or county, as
appropriate, having a population of 1,500,000 or more, including
shops, parking facilities, and any other facilities ancillary to
the hotel.
SECTION 2. Subsection (a), Section 2303.505, Government
Code, is amended to read as follows:
(a) To encourage the development of areas designated as
enterprise zones, the governing body of a municipality or county
through a program may refund its local sales and use taxes paid by a
qualified business on all taxable items purchased for use at the
qualified business site related to the project or activity.
SECTION 3. Subsection (a), Section 2303.505, Government
Code, as amended by this Act, applies only to the refund of local
sales and use taxes paid on or after the effective date of this Act.
SECTION 4. This Act does not make an appropriation. This
Act takes effect only if a specific appropriation for the
implementation of the Act is provided in a general appropriations
act of the 81st Legislature.
SECTION 5. Except as provided by Section 4 of this Act, this
Act takes effect September 1, 2009.