| 1 | 1 | | 86R5367 SRA-F |
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| 2 | 2 | | By: Buckingham S.B. No. 1405 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of certain municipalities to pledge |
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| 8 | 8 | | certain tax revenue for the payment of obligations related to hotel |
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| 9 | 9 | | projects. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 351.102, Tax Code, is amended by |
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| 12 | 12 | | amending Subsection (e) and adding Subsection (f-1) to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | (e) In addition to the municipalities described by |
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| 15 | 15 | | Subsection (b), that subsection also applies to: |
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| 16 | 16 | | (1) a municipality with a population of at least |
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| 17 | 17 | | 110,000 but not more than 135,000 at least part of which is located |
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| 18 | 18 | | in a county with a population of not more than 135,000; |
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| 19 | 19 | | (2) a municipality with a population of at least 9,000 |
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| 20 | 20 | | but not more than 10,000 that is located in two counties, each of |
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| 21 | 21 | | which has a population of at least 662,000 and a southern border |
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| 22 | 22 | | with a county with a population of 2.3 million or more; |
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| 23 | 23 | | (3) a municipality with a population of at least |
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| 24 | 24 | | 200,000 but not more than 300,000 that contains a component |
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| 25 | 25 | | institution of the Texas Tech University System; |
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| 26 | 26 | | (4) a municipality with a population of at least |
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| 27 | 27 | | 95,000 that borders Lake Lewisville; |
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| 28 | 28 | | (5) a municipality that: |
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| 29 | 29 | | (A) contains a portion of Cedar Hill State Park; |
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| 30 | 30 | | (B) has a population of more than 45,000; |
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| 31 | 31 | | (C) is located in two counties, one of which has a |
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| 32 | 32 | | population of more than two million and one of which has a |
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| 33 | 33 | | population of more than 149,000; and |
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| 34 | 34 | | (D) has adopted a capital improvement plan for |
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| 35 | 35 | | the construction or expansion of a convention center facility; |
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| 36 | 36 | | (6) a municipality with a population of less than |
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| 37 | 37 | | 6,000 that: |
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| 38 | 38 | | (A) is located in two counties each with a |
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| 39 | 39 | | population of 600,000 or more that are both adjacent to a county |
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| 40 | 40 | | with a population of two million or more; |
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| 41 | 41 | | (B) has full-time police and fire departments; |
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| 42 | 42 | | and |
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| 43 | 43 | | (C) has adopted a capital improvement plan for |
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| 44 | 44 | | the construction or expansion of a convention center facility; |
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| 45 | 45 | | (7) a municipality with a population of at least |
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| 46 | 46 | | 56,000 that: |
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| 47 | 47 | | (A) borders Lake Ray Hubbard; and |
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| 48 | 48 | | (B) is located in two counties, one of which has a |
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| 49 | 49 | | population of less than 80,000; |
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| 50 | 50 | | (8) a municipality with a population of more than |
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| 51 | 51 | | 83,000, that borders Clear Lake, and that is primarily located in a |
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| 52 | 52 | | county with a population of less than 300,000; |
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| 53 | 53 | | (9) a municipality with a population of less than |
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| 54 | 54 | | 2,000 that: |
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| 55 | 55 | | (A) is located adjacent to a bay connected to the |
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| 56 | 56 | | Gulf of Mexico; |
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| 57 | 57 | | (B) is located in a county with a population of |
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| 58 | 58 | | 290,000 or more that is adjacent to a county with a population of |
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| 59 | 59 | | four million or more; and |
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| 60 | 60 | | (C) has a boardwalk on the bay; |
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| 61 | 61 | | (10) a municipality with a population of 75,000 or |
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| 62 | 62 | | more that: |
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| 63 | 63 | | (A) is located wholly in one county with a |
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| 64 | 64 | | population of 575,000 or more that is adjacent to a county with a |
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| 65 | 65 | | population of four million or more; and |
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| 66 | 66 | | (B) has adopted a capital improvement plan for |
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| 67 | 67 | | the construction or expansion of a convention center facility; |
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| 68 | 68 | | (11) a municipality with a population of less than |
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| 69 | 69 | | 75,000 that is located in three counties, at least one of which has |
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| 70 | 70 | | a population of at least four million; [and] |
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| 71 | 71 | | (12) an eligible coastal municipality with a |
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| 72 | 72 | | population of more than 3,000 but less than 5,000; and |
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| 73 | 73 | | (13) a municipality that is the county seat of a |
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| 74 | 74 | | county: |
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| 75 | 75 | | (A) through which the Pedernales River flows; and |
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| 76 | 76 | | (B) in which the birthplace of a president of the |
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| 77 | 77 | | United States is located. |
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| 78 | 78 | | (f-1) Notwithstanding Subsection (b), a municipality |
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| 79 | 79 | | described by Subsection (e)(13) may also pledge revenue derived |
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| 80 | 80 | | from the tax imposed under this chapter from a hotel project that is |
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| 81 | 81 | | not: |
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| 82 | 82 | | (1) owned by the municipality; or |
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| 83 | 83 | | (2) located on land owned by the municipality. |
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| 84 | 84 | | SECTION 2. This Act takes effect immediately if it receives |
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| 85 | 85 | | a vote of two-thirds of all the members elected to each house, as |
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| 86 | 86 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 87 | 87 | | Act does not receive the vote necessary for immediate effect, this |
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| 88 | 88 | | Act takes effect September 1, 2019. |
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