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Texas Senate Bill SB1307

Texas 2019 - 86th Regular

Texas Senate Bill SB1307 Compare Versions

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1-86R30641 SMT-F
21 By: Taylor S.B. No. 1307
3- (Paul)
4- Substitute the following for S.B. No. 1307: No.
52
63
74 A BILL TO BE ENTITLED
85 AN ACT
96 relating to the use of hotel occupancy tax revenue by certain
10- municipalities and the authority of certain municipalities to
11- pledge that revenue, and to receive and pledge certain other
12- revenue, for the payment of obligations related to hotel projects.
7+ municipalities.
138 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
149 SECTION 1. Section 351.101, Tax Code, is amended by adding
15- Subsection (r) to read as follows:
16- (r) In addition to the purposes provided by Subsections (a)
10+ Subsection (q) to read as follows:
11+ (q) In addition to the purposes provided by Subsections (a)
1712 and (e), a municipality with a population of more than 10,000 that
18- is wholly located in a county with a population of four million or
19- more and that has a city hall located less than three miles from a
20- space center operated by an agency of the federal government may use
21- revenue from the municipal hotel occupancy tax for the
22- construction, improvement, enlarging, equipping, renovating,
23- repairing, operation, and maintenance of a venue that is related to
24- the promotion of tourism, including a hotel, resort, or convention
25- center facility located on land owned by the municipality or a
26- nonprofit corporation acting on behalf of the municipality.
27- Subject to Section 351.1069, the municipality may also use revenue
28- from the municipal hotel occupancy tax for related infrastructure,
29- as defined by Section 334.001, Local Government Code. In this
30- subsection, "venue" means a venue described by Section
31- 334.001(4)(A) or (B), Local Government Code.
32- SECTION 2. Sections 351.102(b), (e), and (g), Tax Code, are
33- amended to read as follows:
34- (b) An eligible central municipality, a municipality with a
35- population of 173,000 or more that is located within two or more
36- counties, a municipality with a population of 96,000 or more that is
37- located in a county that borders Lake Palestine or contains the
38- headwaters of the San Gabriel River, [or] a municipality with a
39- population of at least 99,900 but not more than 111,000 that is
40- located in a county with a population of at least 135,000, or a
41- municipality described by Section 351.101(r) may pledge the revenue
42- derived from the tax imposed under this chapter from a hotel project
43- that is owned by or located on land owned by the municipality or, in
44- an eligible central municipality, by a nonprofit corporation acting
45- on behalf of an eligible central municipality, and that is located
46- within 1,000 feet of a convention center facility owned by the
47- municipality for the payment of bonds or other obligations issued
48- or incurred to acquire, lease, construct, and equip the hotel and
49- any facilities ancillary to the hotel, including convention center
50- entertainment-related facilities, meeting spaces, restaurants,
51- shops, street and water and sewer infrastructure necessary for the
52- operation of the hotel or ancillary facilities, and parking
53- facilities within 1,000 feet of the hotel or convention center
54- facility. A municipality with a population of 173,000 or more that
55- is located within two or more counties may pledge for the payment of
56- bonds or other obligations described by this subsection the revenue
57- derived from the tax imposed under this chapter from a hotel project
58- not owned by or located on land owned by the municipality if the
59- project is located on land that is owned by the federal government
60- and the project is located within 1,000 feet of a convention center
61- facility owned by the municipality. For bonds or other obligations
62- issued under this subsection, an eligible central municipality or a
63- municipality described by this subsection or Subsection (e) may
64- only pledge revenue or other assets of the hotel project benefiting
65- from those bonds or other obligations.
66- (e) In addition to the municipalities described by
67- Subsection (b), that subsection also applies to:
68- (1) a municipality with a population of at least
69- 110,000 but not more than 135,000 at least part of which is located
70- in a county with a population of not more than 135,000;
71- (2) a municipality with a population of at least 9,000
72- but not more than 10,000 that is located in two counties, each of
73- which has a population of at least 662,000 and a southern border
74- with a county with a population of 2.3 million or more;
75- (3) a municipality with a population of at least
76- 200,000 but not more than 300,000 that contains a component
77- institution of the Texas Tech University System;
78- (4) a municipality with a population of at least
79- 95,000 that borders Lake Lewisville;
80- (5) a municipality that:
81- (A) contains a portion of Cedar Hill State Park;
82- (B) has a population of more than 45,000;
83- (C) is located in two counties, one of which has a
84- population of more than two million and one of which has a
85- population of more than 149,000; and
86- (D) has adopted a capital improvement plan for
87- the construction or expansion of a convention center facility;
88- (6) a municipality with a population of less than
89- 6,000 that:
90- (A) is located in two counties each with a
91- population of 600,000 or more that are both adjacent to a county
92- with a population of two million or more;
93- (B) has full-time police and fire departments;
94- and
95- (C) has adopted a capital improvement plan for
96- the construction or expansion of a convention center facility;
97- (7) a municipality with a population of at least
98- 56,000 that:
99- (A) borders Lake Ray Hubbard; and
100- (B) is located in two counties, one of which has a
101- population of less than 80,000;
102- (8) a municipality with a population of more than
103- 83,000, that borders Clear Lake, and that is primarily located in a
104- county with a population of less than 300,000;
105- (9) a municipality with a population of less than
106- 2,000 that:
107- (A) is located adjacent to a bay connected to the
108- Gulf of Mexico;
109- (B) is located in a county with a population of
110- 290,000 or more that is adjacent to a county with a population of
111- four million or more; and
112- (C) has a boardwalk on the bay;
113- (10) a municipality with a population of 75,000 or
114- more that:
115- (A) is located wholly in one county with a
116- population of 575,000 or more that is adjacent to a county with a
117- population of four million or more; and
118- (B) has adopted a capital improvement plan for
119- the construction or expansion of a convention center facility;
120- (11) a municipality with a population of less than
121- 75,000 that is located in three counties, at least one of which has
122- a population of at least four million; [and]
123- (12) an eligible coastal municipality with a
124- population of more than 3,000 but less than 5,000; and
125- (13) a municipality that is:
126- (A) primarily located in a county with a
127- population of four million or more; and
128- (B) connected by a bridge to a municipality
129- described by Subdivision (9).
130- (g) A municipality to which this section applies may not
131- receive or pledge revenue or funds under Subsection (b) or (c) for a
132- hotel project unless the municipality enters into an agreement with
133- a person for the development of the hotel project before September
134- 1, 2021 [2019].
135- SECTION 3. Subchapter B, Chapter 351, Tax Code, is amended
136- by adding Section 351.1069 to read as follows:
137- Sec. 351.1069. ALLOCATION OF REVENUE FOR CERTAIN
138- VENUE-RELATED INFRASTRUCTURE. (a) In this section:
139- (1) "Ancillary infrastructure" means related
140- infrastructure that:
141- (A) is located off the venue site; and
142- (B) is not for the exclusive use of the venue.
143- (2) "Related infrastructure" has the meaning assigned
144- by Section 334.001, Local Government Code.
145- (3) "Venue" means a venue described by Section
146- 334.001(4)(A) or (B), Local Government Code, and any related
147- infrastructure other than ancillary infrastructure.
148- (4) "Venue-related hotel revenue" means the amount of
149- hotel revenue generated by hotel activity attributable to a venue.
150- (b) A municipality described by Section 351.101(r) that
151- uses revenue derived from the municipal hotel occupancy tax for
152- ancillary infrastructure:
153- (1) shall determine the amount of venue-related hotel
154- revenue generated during the five-year period following the date
155- the municipality issues a certificate of occupancy to the venue to
156- which the revenue is attributable; and
157- (2) may not spend municipal hotel occupancy tax
158- revenue for ancillary infrastructure in a total amount that exceeds
159- the amount determined under Subdivision (1).
160- (c) A municipality described by Section 351.101(r) shall
161- reimburse the municipality's hotel occupancy tax revenue fund from
162- another available source for the amount by which the expenditures
163- described by Subsection (b)(2) exceed the venue-related hotel
164- revenue determined under Subsection (b)(1).
165- SECTION 4. This Act takes effect immediately if it receives
13+ has a city hall located less than three miles from a space center
14+ operated by an agency of the federal government and that is wholly
15+ located in a county with a population of four million or more may
16+ use revenue from the hotel occupancy tax for the construction,
17+ improvement, enlarging, equipping, renovating, repairing,
18+ operation, and maintenance of a coliseum or multiuse facility and
19+ related infrastructure or a venue, as defined by Section
20+ 334.001(4), Local Government Code, that is related to the promotion
21+ of tourism, including a hotel, resort, or convention center
22+ facility located on land owned by the municipality or a nonprofit
23+ corporation acting on behalf of the municipality.
24+ SECTION 2. This Act takes effect immediately if it receives
16625 a vote of two-thirds of all the members elected to each house, as
16726 provided by Section 39, Article III, Texas Constitution. If this
16827 Act does not receive the vote necessary for immediate effect, this
16928 Act takes effect September 1, 2019.