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