| 1 | 1 | | By: Rodriguez S.B. No. 597 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the definition of an eligible central municipality for |
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| 7 | 7 | | purposes of the municipal hotel occupancy tax |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 351.001(7), Tax Code, is amended to |
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| 10 | 10 | | read: |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (7) "Eligible central municipality" means: |
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| 13 | 13 | | (A) a municipality with a population of more than 140,000 |
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| 14 | 14 | | but less than 1.5 million that is located in a county with a |
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| 15 | 15 | | population of one million or more and that has adopted a capital |
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| 16 | 16 | | improvement plan for the expansion of a convention center facility; |
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| 17 | 17 | | or |
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| 18 | 18 | | (B) a municipality with a population of 250,000 or more |
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| 19 | 19 | | that: |
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| 20 | 20 | | (i) is located wholly or partly on a barrier island that |
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| 21 | 21 | | borders the Gulf of Mexico; |
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| 22 | 22 | | (ii) is located in a county with a population of 300,000 or |
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| 23 | 23 | | more; and |
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| 24 | 24 | | (iii) has adopted a capital improvement plan to expand an |
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| 25 | 25 | | existing convention center facility; or |
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| 26 | 26 | | (C) a municipality with a population of 640,000 or more |
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| 27 | 27 | | located in a county on an international border. |
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| 28 | 28 | | SECTION 2. The change in law made by this Act applies only |
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| 29 | 29 | | to revenue derived from the tax to which this section applies that |
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| 30 | 30 | | is pledged on or after the effective date of this Act. Revenue |
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| 31 | 31 | | pledged before the effective date of this Act is governed by the law |
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| 32 | 32 | | in effect when the revenue was pledged, and the former law is |
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| 33 | 33 | | continued in effect for that purpose. |
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| 34 | 34 | | SECTION 3. This Act takes effect September 1, 2015. |
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