13 | | - | SECTION 1. Section 351.102(e), Tax Code, is amended to read |
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14 | | - | as follows: |
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15 | | - | (e) In addition to the municipalities described by |
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16 | | - | Subsection (b), that subsection also applies to: |
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17 | | - | (1) a municipality with a population of at least |
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18 | | - | 110,000 but not more than 135,000 at least part of which is located |
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19 | | - | in a county with a population of not more than 135,000; |
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20 | | - | (2) a municipality with a population of at least 9,000 |
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21 | | - | but not more than 10,000 that is located in two counties, each of |
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22 | | - | which has a population of at least 662,000 and a southern border |
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23 | | - | with a county with a population of 2.3 million or more; |
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24 | | - | (3) a municipality with a population of at least |
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25 | | - | 200,000 but not more than 300,000 that contains a component |
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26 | | - | institution of the Texas Tech University System; |
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27 | | - | (4) a municipality with a population of at least |
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28 | | - | 95,000 that borders Lake Lewisville; |
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29 | | - | (5) a municipality that: |
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30 | | - | (A) contains a portion of Cedar Hill State Park; |
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31 | | - | (B) has a population of more than 45,000; |
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32 | | - | (C) is located in two counties, one of which has a |
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33 | | - | population of more than two million and one of which has a |
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34 | | - | population of more than 149,000; and |
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35 | | - | (D) has adopted a capital improvement plan for |
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36 | | - | the construction or expansion of a convention center facility; |
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37 | | - | (6) a municipality with a population of less than |
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38 | | - | 6,000 that: |
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39 | | - | (A) is located in two counties each with a |
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40 | | - | population of 600,000 or more that are both adjacent to a county |
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41 | | - | with a population of two million or more; |
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42 | | - | (B) has full-time police and fire departments; |
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43 | | - | and |
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44 | | - | (C) has adopted a capital improvement plan for |
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45 | | - | the construction or expansion of a convention center facility; |
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46 | | - | (7) a municipality with a population of at least |
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47 | | - | 56,000 that: |
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48 | | - | (A) borders Lake Ray Hubbard; and |
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49 | | - | (B) is located in two counties, one of which has a |
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50 | | - | population of less than 80,000; |
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51 | | - | (8) a municipality with a population of more than |
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52 | | - | 83,000, that borders Clear Lake, and that is primarily located in a |
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53 | | - | county with a population of less than 300,000; |
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54 | | - | (9) a municipality with a population of less than |
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55 | | - | 2,000 that: |
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56 | | - | (A) is located adjacent to a bay connected to the |
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57 | | - | Gulf of Mexico; |
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58 | | - | (B) is located in a county with a population of |
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59 | | - | 290,000 or more that is adjacent to a county with a population of |
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60 | | - | four million or more; and |
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61 | | - | (C) has a boardwalk on the bay; |
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62 | | - | (10) a municipality with a population of 75,000 or |
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63 | | - | more that: |
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64 | | - | (A) is located wholly in one county with a |
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65 | | - | population of 575,000 or more that is adjacent to a county with a |
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66 | | - | population of four million or more; and |
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67 | | - | (B) has adopted a capital improvement plan for |
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68 | | - | the construction or expansion of a convention center facility; |
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69 | | - | (11) a municipality with a population of less than |
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70 | | - | 75,000 that is located in three counties, at least one of which has |
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71 | | - | a population of at least four million; [and] |
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72 | | - | (12) an eligible coastal municipality with a |
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73 | | - | population of more than 3,000 but less than 5,000; |
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74 | | - | (13) a municipality with a population of less than |
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75 | | - | 10,000 that: |
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76 | | - | (A) contains a component university of The Texas |
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77 | | - | A&M University System; and |
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78 | | - | (B) is located in a county adjacent to a county |
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79 | | - | that borders Oklahoma; |
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80 | | - | (14) a municipality with a population of 13,000 or |
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81 | | - | more that: |
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82 | | - | (A) is located on an international border; and |
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83 | | - | (B) is located in a county: |
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84 | | - | (i) with a population of less than 400,000; |
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85 | | - | and |
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86 | | - | (ii) in which is located at least one World |
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87 | | - | Birding Center site; |
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88 | | - | (15) a municipality with a population of 4,000 or more |
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89 | | - | that: |
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90 | | - | (A) is located on an international border; and |
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91 | | - | (B) is located not more than five miles from a |
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92 | | - | state historic site that serves as a visitor center for a state park |
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93 | | - | that contains 300,000 or more acres of land; |
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94 | | - | (16) a municipality with a population of 90,000 or |
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95 | | - | more but less than 150,000 that: |
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96 | | - | (A) is located in three counties; and |
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97 | | - | (B) contains a branch campus of a component |
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98 | | - | institution of the University of Houston System; |
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99 | | - | (17) a municipality that is: |
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100 | | - | (A) primarily located in a county with a |
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101 | | - | population of four million or more; and |
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102 | | - | (B) connected by a bridge to a municipality |
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103 | | - | described by Subdivision (9); |
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104 | | - | (18) a municipality with a population of 20,000 or |
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105 | | - | more but less than 25,000 that: |
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106 | | - | (A) contains a portion of Mustang Bayou; and |
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107 | | - | (B) is wholly located in a county with a |
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108 | | - | population of less than 500,000; |
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109 | | - | (19) a municipality with a population of 70,000 or |
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110 | | - | more but less than 85,000 that is located in two counties, one of |
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111 | | - | which has a population of four million or more and the other of |
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112 | | - | which has a population of less than 50,000; |
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113 | | - | (20) a municipality with a population of 10,000 or |
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114 | | - | more that: |
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115 | | - | (A) is wholly located in a county with a |
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116 | | - | population of four million or more; and |
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117 | | - | (B) has a city hall located less than three miles |
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118 | | - | from a space center operated by an agency of the federal government; |
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119 | | - | (21) a municipality that is the county seat of a |
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120 | | - | county: |
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121 | | - | (A) through which the Pedernales River flows; and |
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122 | | - | (B) in which the birthplace of a president of the |
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123 | | - | United States is located; |
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124 | | - | (22) a municipality that contains a portion of U.S. |
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125 | | - | Highway 79 and State Highway 130; |
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126 | | - | (23) a municipality with a population of 48,000 or |
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127 | | - | more but less than 95,000 that is located in two counties, one of |
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128 | | - | which has a population of 900,000 or more but less than 1.7 million; |
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129 | | - | (24) a municipality with a population of less than |
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130 | | - | 25,000 that contains a museum of western American art; |
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131 | | - | (25) a municipality with a population of 50,000 or |
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132 | | - | more that is the county seat of a county that contains a portion of |
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133 | | - | the Sam Houston National Forest; |
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134 | | - | (26) a municipality with a population of less than |
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135 | | - | 25,000 that: |
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136 | | - | (A) contains a cultural heritage museum; and |
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137 | | - | (B) is located in a county that borders the |
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138 | | - | United Mexican States and the Gulf of Mexico; |
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139 | | - | (27) a municipality that is the county seat of a county |
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140 | | - | that: |
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141 | | - | (A) has a population of 115,000 or more; |
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142 | | - | (B) is adjacent to a county with a population of |
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143 | | - | 1.8 million or more; and |
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144 | | - | (C) hosts an annual peach festival; |
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145 | | - | (28) a municipality that is the county seat of a county |
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146 | | - | that: |
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147 | | - | (A) has a population of 585,000 or more; and |
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148 | | - | (B) is adjacent to a county with a population of |
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149 | | - | four million or more; and |
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150 | | - | (29) a municipality with a population of less than |
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151 | | - | 6,100 that: |
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152 | | - | (A) is located in two counties, each of which has |
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153 | | - | a population of 600,000 or more but less than two million; and |
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154 | | - | (B) hosts an annual Cajun Festival. |
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155 | | - | SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended |
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156 | | - | by adding Section 351.1021 to read as follows: |
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157 | | - | Sec. 351.1021. PLEDGE FOR BONDS BY CERTAIN MUNICIPALITIES. |
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158 | | - | (a) In this section: |
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159 | | - | (1) "Eligible municipality" means a municipality |
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160 | | - | described by Section 351.102(e)(9). |
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161 | | - | (2) "Multipurpose convention center facility" means a |
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162 | | - | facility that has been or will be constructed and that: |
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163 | | - | (A) is used to host conventions, meetings, live |
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164 | | - | performances, and sporting events; |
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165 | | - | (B) is: |
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166 | | - | (i) leased by an eligible municipality; or |
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167 | | - | (ii) wholly owned by an eligible |
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168 | | - | municipality, and none of which is or may be owned through an |
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169 | | - | undivided common interest; |
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170 | | - | (C) is not located in a hotel or other structure; |
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171 | | - | (D) has at least 10,000 square feet of continuous |
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172 | | - | and usable meeting space; and |
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173 | | - | (E) is configurable to simultaneously |
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174 | | - | accommodate multiple events described by Paragraph (A) of different |
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175 | | - | sizes and types. |
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176 | | - | (3) "Multipurpose convention center facility project" |
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177 | | - | means a project that consists of a hotel owned by an eligible |
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178 | | - | municipality or another person and a multipurpose convention center |
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179 | | - | facility to be acquired, constructed, equipped, or leased by the |
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180 | | - | municipality, the nearest exterior wall of which is located not |
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181 | | - | more than 2,500 feet from the nearest exterior wall of the hotel. A |
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182 | | - | multipurpose convention center facility project may include: |
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183 | | - | (A) each new or existing business located in the |
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184 | | - | municipality, regardless of who owns the business or the property |
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185 | | - | on which the business is located, the nearest exterior wall of which |
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186 | | - | is located not more than 2,500 feet from the nearest exterior wall |
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187 | | - | of the multipurpose convention center facility or the hotel that is |
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188 | | - | part of the project; and |
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189 | | - | (B) any parking area or structure located in the |
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190 | | - | municipality, regardless of who owns the area or structure or the |
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191 | | - | property on which the area or structure is located, the nearest |
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192 | | - | property line of which is located not more than two miles from the |
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193 | | - | nearest exterior wall of the multipurpose convention center |
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194 | | - | facility. |
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195 | | - | (b) An eligible municipality or local government |
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196 | | - | corporation acting on behalf of an eligible municipality is |
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197 | | - | entitled to receive all funds from a multipurpose convention center |
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198 | | - | facility project that the owner of a project could receive under |
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199 | | - | Section 151.429(h) of this code or Section 2303.5055, Government |
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200 | | - | Code, if a project for purposes of those provisions included a |
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201 | | - | multipurpose convention center facility project. |
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202 | | - | (c) An eligible municipality may pledge the funds to which |
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203 | | - | the municipality is entitled as provided by Subsection (b) for the |
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204 | | - | payment of bonds or other obligations issued or incurred to |
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205 | | - | acquire, lease, construct, or equip the multipurpose convention |
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206 | | - | center facility project. |
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207 | | - | (d) The comptroller shall deposit the funds to which an |
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208 | | - | eligible municipality is entitled as provided by Subsection (b) in |
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209 | | - | a separate suspense account of the municipality outside the state |
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210 | | - | treasury. |
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211 | | - | (e) The comptroller may make a rebate, refund, or payment |
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212 | | - | authorized under this section without the necessity of an |
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213 | | - | appropriation. The comptroller shall rebate, refund, or pay to the |
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214 | | - | eligible municipality the funds to which the municipality is |
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215 | | - | entitled as provided by Subsection (b) at least quarterly. |
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216 | | - | SECTION 3. Subchapter B, Chapter 351, Tax Code, is amended |
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217 | | - | by adding Section 351.1022 to read as follows: |
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218 | | - | Sec. 351.1022. PLEDGE FOR BONDS BY CERTAIN MUNICIPALITIES |
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219 | | - | WITH SPORTS STADIUMS. (a) This section applies only to a |
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220 | | - | municipality with a population of 350,000 or more but less than |
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221 | | - | 450,000 in which two professional sports stadiums are located, each |
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222 | | - | of which: |
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223 | | - | (A) has a seating capacity of at least 40,000 |
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224 | | - | people; and |
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225 | | - | (B) was approved by the voters of the |
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226 | | - | municipality as a sports and community venue project under Chapter |
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227 | | - | 334, Local Government Code. |
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228 | | - | (b) A municipality to which this section applies is entitled |
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229 | | - | to receive all funds from a hotel project described by Section |
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230 | | - | 351.102(b) that an owner of a project may receive under Section |
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231 | | - | 151.429(h) of this code or Section 2303.5055, Government Code, and |
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232 | | - | all tax revenue collected under Chapter 183 by or from all |
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233 | | - | permittees at the hotel project, excluding revenue disbursed by the |
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234 | | - | comptroller under Section 183.051(b). |
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235 | | - | (c) The municipality may pledge the funds to which the |
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236 | | - | municipality is entitled as provided by Subsection (b) for the |
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237 | | - | payment of bonds or other obligations issued or incurred to |
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238 | | - | acquire, lease, construct, improve, enlarge, and equip the hotel |
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239 | | - | project. |
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240 | | - | (d) Notwithstanding any other law, the municipality is |
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241 | | - | entitled to receive the funds for a period of 30 years beginning on |
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242 | | - | the date the hotel project is open for initial occupancy. |
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243 | | - | (e) The comptroller shall deposit the funds to which the |
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244 | | - | municipality is entitled as provided by Subsection (b) in a |
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245 | | - | separate suspense account of the municipality outside the state |
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246 | | - | treasury. |
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247 | | - | (f) The comptroller may make a rebate, refund, or payment |
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248 | | - | authorized under this section without the necessity of an |
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249 | | - | appropriation. The comptroller shall rebate, refund, or pay to the |
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250 | | - | municipality the funds to which the municipality is entitled as |
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251 | | - | provided by Subsection (b) at least monthly. |
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252 | | - | SECTION 4. Section 351.102(g), Tax Code, is repealed. |
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253 | | - | SECTION 5. This Act takes effect immediately if it receives |
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| 9 | + | SECTION 1. Section 2303.003(8), Government Code, is amended |
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| 10 | + | to read as follows: |
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| 11 | + | (8) "Qualified hotel project" means: |
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| 12 | + | (A) a hotel proposed to be constructed by a |
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| 13 | + | municipality or a nonprofit municipally sponsored local government |
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| 14 | + | corporation created under the Texas Transportation Corporation |
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| 15 | + | Act, Chapter 431, Transportation Code, that is within 1,000 feet of |
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| 16 | + | a convention center owned by a municipality having a population of |
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| 17 | + | 1,500,000 or more, including shops, parking facilities, and any |
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| 18 | + | other facilities ancillary to the hotel; [and] |
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| 19 | + | (B) a hotel proposed to be constructed, |
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| 20 | + | remodeled, or rehabilitated by a municipality or a nonprofit |
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| 21 | + | municipally sponsored local government corporation created under |
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| 22 | + | the Texas Transportation Corporation Act, Chapter 431, |
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| 23 | + | Transportation Code, that is within 3,000 feet of the property line |
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| 24 | + | of a convention center owned by a municipality having a population |
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| 25 | + | of more than 500,000 and that borders the United Mexican States; and |
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| 26 | + | (C) a hotel, including a privately owned hotel |
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| 27 | + | adjoining a convention center owned by a political subdivision of |
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| 28 | + | this state, proposed to be constructed by or in conjunction with a |
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| 29 | + | municipality having a population of more than 8,000 that is home to |
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| 30 | + | a four-year university, not a county seat, and located within 50 |
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| 31 | + | miles of this state's border with Oklahoma, or by a nonprofit |
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| 32 | + | municipally sponsored local government corporation created under |
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| 33 | + | the Texas Transportation Corporation Act, Chapter 431, |
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| 34 | + | Transportation Code, by that municipality, including shops, |
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| 35 | + | parking facilities, and any other facilities ancillary to the |
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| 36 | + | hotel. |
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| 37 | + | SECTION 2. This Act takes effect immediately if it receives |
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