| 1 | 1 | | By: Parker H.B. No. 3794 |
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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 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 read |
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| 10 | 10 | | as follows: |
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| 11 | 11 | | (7) "Eligible central municipality" means: |
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| 12 | 12 | | (A) a municipality with a population of more than |
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| 13 | 13 | | 140,000 but less than 1.5 million that is located in a county with a |
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| 14 | 14 | | population of one million or more and that has adopted a capital |
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| 15 | 15 | | improvement plan for the construction or expansion of a convention |
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| 16 | 16 | | center facility; |
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| 17 | 17 | | (B) a municipality with a population of 250,000 |
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| 18 | 18 | | or more that: |
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| 19 | 19 | | (i) is located wholly or partly on a barrier |
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| 20 | 20 | | island that borders the Gulf of Mexico; |
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| 21 | 21 | | (ii) is located in a county with a |
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| 22 | 22 | | population of 300,000 or more; and |
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| 23 | 23 | | (iii) has adopted a capital improvement |
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| 24 | 24 | | plan to expand an existing convention center facility; |
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| 25 | 25 | | (C) a municipality with a population of 116,000 |
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| 26 | 26 | | or more that: |
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| 27 | 27 | | (i) is located in two counties both of which |
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| 28 | 28 | | have a population of 660,000 or more; and |
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| 29 | 29 | | (ii) has adopted a capital improvement plan |
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| 30 | 30 | | for the construction or expansion of a convention center facility; |
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| 31 | 31 | | (D) a municipality with a population of less than |
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| 32 | 32 | | 50,000 that contains a general academic teaching institution that |
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| 33 | 33 | | is not a component institution of a university system, as those |
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| 34 | 34 | | terms are defined by Section 61.003, Education Code; [or] |
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| 35 | 35 | | (E) a municipality with a population of 640,000 |
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| 36 | 36 | | or more that: |
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| 37 | 37 | | (i) is located on an international border; |
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| 38 | 38 | | and |
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| 39 | 39 | | (ii) has adopted a capital improvement plan |
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| 40 | 40 | | for the construction or expansion of a convention center facility; |
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| 41 | 41 | | (F) a municipality with a population of 5,900 or |
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| 42 | 42 | | less that employs a full-time police and fire department: |
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| 43 | 43 | | (i) is located partially in one county with |
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| 44 | 44 | | a population of 660,000 or more and partially in a county with a |
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| 45 | 45 | | population of 1,800,000 or more; and |
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| 46 | 46 | | (ii) is located adjacent to a county with a |
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| 47 | 47 | | population of 780,000 or more; and |
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| 48 | 48 | | (iii) has adopted a capital improvement |
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| 49 | 49 | | plan for the construction or expansion of a convention center |
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| 50 | 50 | | facility. |
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| 51 | 51 | | SECTION 2. This Act takes effect immediately if it receives |
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| 52 | 52 | | a vote of two-thirds of all the members elected to each house, as |
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| 53 | 53 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 54 | 54 | | Act does not receive the vote necessary for immediate effect, this |
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| 55 | 55 | | Act takes effect September 1, 2017. |
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