87R8324 RDS-F
By: Bell of Kaufman H.B. No. 4027
A BILL TO BE ENTITLED
AN ACT
relating to the definition of 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 construction or expansion of a convention
center facility;
(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;
(C) a municipality with a population of 116,000
or more that:
(i) is located in two counties both of which
have a population of 660,000 or more; and
(ii) has adopted a capital improvement plan
for the construction or expansion of a convention center facility;
(D) a municipality with a population of less than
50,000 that contains:
(i) a general academic teaching institution
that is not a component institution of a university system, as those
terms are defined by Section 61.003, Education Code; or
(ii) a historically black college or
university that is identified by the United States Department of
Education and is accredited by a nationally recognized accrediting
agency or association; or
(E) a municipality with a population of 640,000
or more that:
(i) is located on an international border;
and
(ii) has adopted a capital improvement plan
for the construction or expansion of a convention center facility.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.