Texas 2021 - 87th Regular

Texas House Bill HB4103 Compare Versions

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Version 2 (New)

Old	New		Differences
1		-	H.B. No. 4103
	1	+	By: Burrows (Senate Sponsor - Birdwell) H.B. No. 4103
	2	+	(In the Senate - Received from the House May 3, 2021;
	3	+	May 10, 2021, read first time and referred to Committee on Natural
	4	+	Resources & Economic Development; May 24, 2021, reported
	5	+	adversely, with favorable Committee Substitute by the following
	6	+	vote: Yeas 9, Nays 0; May 24, 2021, sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR H.B. No. 4103 By: Birdwell
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5	13		relating to the use of certain tax revenue by certain
6	14		municipalities and to the entitlement of certain municipalities to
7	15		certain tax revenue related to a hotel and convention center
8	16		project.
9	17		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	18		SECTION 1. Section 351.101(n), Tax Code, is amended to read
11	19		as follows:
12	20		(n) In addition to other authorized uses, a municipality
13	21		that has a population of not more than 1,500 and is located in a
14	22		county that borders Arkansas and Louisiana may use revenue from the
15	23		municipal hotel occupancy tax for the promotion of tourism by the
16	24		enhancement and upgrading of an existing sports facility or field
17	25		as specified by Subsection (a)(7), provided that the requirements
18	26		of Subsection [Subsections] (a)(7)(A) [and (C)] and Section
19	27		351.1076 are met.
20	28		SECTION 2. Section 351.10712(a), Tax Code, is amended to
21	29		read as follows:
22	30		(a) This section applies only to:
23	31		(1) a municipality with a population of at least
24	32		95,000 that is located in a county that is bisected by United States
25	33		Highway 385 and has a population of not more than 140,000; and
26	34		(2) a municipality located in a county that has a
27	35		population of not more than 300,000 and in which a component
28	36		university of the University of Houston System is located.
29	37		SECTION 3. Section 351.152, Tax Code, is amended to read as
30	38		follows:
31	39		Sec. 351.152. APPLICABILITY. This subchapter applies only
32	40		to:
33	41		(1) a municipality described by Section
34	42		351.001(7)(B);
35	43		(2) a municipality described by Section
36	44		351.001(7)(D);
37	45		(3) a municipality described by Section
38	46		351.001(7)(E);
39	47		(4) a municipality described by Section
40	48		351.102(e)(3);
41	49		(5) a municipality that contains more than 75 percent
42	50		of the population of a county with a population of 1.5 million or
43	51		more;
44	52		(6) a municipality with a population of 150,000 or
45	53		more but less than 200,000 that is partially located in at least one
46	54		county with a population of 125,000 or more;
47	55		(7) a municipality with a population of 150,000 or
48	56		more but less than one million that is located in one county with a
49	57		population of 2.3 million or more;
50	58		(8) a municipality with a population of 180,000 or
51	59		more that:
52	60		(A) is located in two counties, each with a
53	61		population of 100,000 or more; and
54	62		(B) contains an American Quarter Horse Hall of
55	63		Fame and Museum;
56	64		(9) a municipality with a population of 96,000 or more
57	65		that is located in a county that borders Lake Palestine;
58	66		(10) a municipality with a population of 96,000 or
59	67		more that is located in a county that contains the headwaters of the
60	68		San Gabriel River;
61	69		(11) a municipality with a population of 99,900 or
62	70		more but less than 111,000 that is located in a county with a
63	71		population of 135,000 or more;
64	72		(12) a municipality with a population of 110,000 or
65	73		more but less than 135,000 at least part of which is located in a
66	74		county with a population of less than 135,000;
67	75		(13) a municipality with a population of 9,000 or more
68	76		but less than 10,000 that is located in two counties, each of which
69	77		has a population of 662,000 or more and a southern border with a
70	78		county with a population of 2.3 million or more;
71	79		(14) a municipality with a population of 200,000 or
72	80		more but less than 300,000 that contains a component institution of
73	81		the Texas Tech University System;
74	82		(15) a municipality with a population of 95,000 or
75	83		more that:
76	84		(A) is located in more than one county; and
77	85		(B) borders Lake Lewisville;
78	86		(16) a municipality with a population of 45,000 or
79	87		more that:
80	88		(A) contains a portion of Cedar Hill State Park;
81	89		(B) is located in two counties, one of which has a
82	90		population of two million or more and one of which has a population
83	91		of 149,000 or more; and
84	92		(C) has adopted a capital improvement plan for
85	93		the construction or expansion of a convention center facility;
86	94		(17) a municipality with a population of less than
87	95		6,000 that:
88	96		(A) is almost wholly located in a county with a
89	97		population of 600,000 or more that is adjacent to a county with a
90	98		population of two million or more;
91	99		(B) is partially located in a county with a
92	100		population of 1.8 million or more that is adjacent to a county with
93	101		a population of two million or more;
94	102		(C) has a visitor center and museum located in a
95	103		19th-century rock building in the municipality's downtown; and
96	104		(D) has a waterpark open to the public;
97	105		(18) a municipality with a population of 56,000 or
98	106		more that:
99	107		(A) borders Lake Ray Hubbard; and
100	108		(B) is located in two counties, one of which has a
101	109		population of less than 80,000;
102	110		(19) a municipality with a population of 83,000 or
103	111		more that:
104	112		(A) borders Clear Lake; and
105	113		(B) is primarily located in a county with a
106	114		population of less than 300,000;
107	115		(20) a municipality with a population of less than
108	116		2,000 that:
109	117		(A) is located adjacent to a bay connected to the
110	118		Gulf of Mexico;
111	119		(B) is located in a county with a population of
112	120		290,000 or more that is adjacent to a county with a population of
113	121		four million or more; and
114	122		(C) has a boardwalk on the bay;
115	123		(21) a municipality with a population of 75,000 or
116	124		more that:
117	125		(A) is located wholly in one county with a
118	126		population of 575,000 or more that is adjacent to a county with a
119	127		population of four million or more; and
120	128		(B) has adopted a capital improvement plan for
121	129		the construction or expansion of a convention center facility;
122	130		(22) a municipality with a population of less than
123	131		75,000 that is located in three counties, at least one of which has
124	132		a population of four million or more;
125	133		(23) an eligible coastal municipality with a
126	134		population of 3,000 or more but less than 5,000;
127	135		(24) a municipality with a population of 90,000 or
128	136		more but less than 150,000 that:
129	137		(A) is located in three counties; and
130	138		(B) contains a branch campus of a component
131	139		institution of the University of Houston System;
132	140		(25) a municipality that is:
133	141		(A) primarily located in a county with a
134	142		population of four million or more; and
135	143		(B) connected by a bridge to a municipality
136	144		described by Subdivision (20);
137	145		(26) a municipality with a population of 20,000 or
138	146		more but less than 25,000 that:
139	147		(A) contains a portion of Mustang Bayou; and
140	148		(B) is wholly located in a county with a
141	149		population of less than 500,000;
142	150		(27) a municipality with a population of 70,000 or
143	151		more but less than 90,000 that is located in two counties, one of
144	152		which has a population of four million or more and the other of
145	153		which has a population of less than 50,000;
146	154		(28) a municipality with a population of 10,000 or
147	155		more that:
148	156		(A) is wholly located in a county with a
149	157		population of four million or more; and
150	158		(B) has a city hall located less than three miles
151	159		from a space center operated by an agency of the federal government;
152	160		(29) a municipality that is the county seat of a
153	161		county:
154	162		(A) through which the Pedernales River flows; and
155	163		(B) in which the birthplace of a president of the
156	164		United States is located;
157	165		(30) a municipality that contains a portion of U.S.
158	166		Highway 79 and State Highway 130;
159	167		(31) a municipality with a population of 48,000 or
160	168		more but less than 95,000 that is located in two counties, one of
161	169		which has a population of 900,000 or more but less than 1.7 million;
162	170		(32) a municipality with a population of less than
163	171		25,000 that contains a museum of Western American art;
164	172		(33) a municipality with a population of 50,000 or
165	173		more that is the county seat of a county that contains a portion of
166	174		the Sam Houston National Forest;
167	175		(34) a municipality with a population of less than
168	176		25,000 that:
169	177		(A) contains a cultural heritage museum; and
170	178		(B) is located in a county that borders the
171	179		United Mexican States and the Gulf of Mexico;
172	180		(35) a municipality that is the county seat of a county
173	181		that:
174	182		(A) has a population of 115,000 or more;
175	183		(B) is adjacent to a county with a population of
176	184		1.8 million or more; and
177	185		(C) hosts an annual peach festival;
178	186		(36) a municipality that is the county seat of a county
179	187		that:
180	188		(A) has a population of 585,000 or more; and
181	189		(B) is adjacent to a county with a population of
182	190		four million or more;
183	191		(37) a municipality with a population of less than
184	192		10,000 that:
185	193		(A) contains a component university of The Texas
186	194		A&M University System; and
187	195		(B) is located in a county adjacent to a county
188	196		that borders Oklahoma;
189	197		(38) a municipality with a population of less than
190	198		6,100 that:
191	199		(A) is located in two counties, each of which has
192	200		a population of 600,000 or more but less than two million; and
193	201		(B) hosts an annual Cajun Festival;
194	202		(39) a municipality with a population of 13,000 or
195	203		more that:
196	204		(A) is located on an international border; and
197	205		(B) is located in a county:
198	206		(i) with a population of less than 400,000;
199	207		and
200	208		(ii) in which at least one World Birding
201	209		Center site is located;
202	210		(40) a municipality with a population of 4,000 or more
203	211		that:
204	212		(A) is located on an international border; and
205	213		(B) is located not more than five miles from a
206	214		state historic site that serves as a visitor center for a state park
207	215		that contains 300,000 or more acres of land;
208	216		(41) a municipality with a population of 36,000 or
209	217		more that is adjacent to at least two municipalities described by
210	218		Subdivision (15); [and]
211	219		(42) a municipality with a population of 28,000 or
212	220		more in which is located a historic railroad depot and heritage
213	221		center;
214	222		(43) a municipality located in a county that has a
215	223		population of not more than 300,000 and in which a component
216	224		university of the University of Houston System is located;
217	225		(44) a municipality with a population of less than
218	226		500,000 that is:
219	227		(A) located in two counties; and
220	228		(B) adjacent to a municipality described by
221	229		Subdivision (31); and
222	230		(45) a municipality that:
223	231		(A) has a population of more than 67,000; and
224	232		(B) is located in two counties with 90 percent of
225	233		the municipality's territory located in a county with a population
226	234		of at least 580,000, and the remaining territory located in a county
227	235		with a population of at least four million.
228	236		SECTION 4. Sections 351.157(a), (b), (c), and (e), Tax
229	237		Code, are amended to read as follows:
230	238		(a) In this section, "qualified establishment" means an
231	239		establishment:
232	240		(1) that is located on land:
233	241		(A) owned by a municipality; or
234	242		(B) owned by any person if the establishment is
235	243		located in a municipality described by Section 351.152(3) or owned
236	244		by the federal government if the establishment is located in a
237	245		municipality described by Section 351.152(6);
238	246		(2) the nearest exterior wall of which is located not
239	247		more than 1,000 feet from the nearest exterior wall of a qualified
240	248		hotel or qualified convention center facility;
241	249		(3) that is constructed:
242	250		(A) on or after the date the municipality
243	251		commences a qualified project under this subchapter; or
244	252		(B) at any time if the establishment is located
245	253		in a municipality described by Section 351.152(3);
246	254		(4) that is not a sports stadium; and
247	255		(5) that is the type of establishment described by
248	256		Subsection (c) from which the municipality is entitled to receive
249	257		revenue under Subsection (d).
250	258		(b) This section applies only to:
251	259		(1) a municipality described by Section 351.152(3);
252	260		(2) a municipality described by Section 351.152(6);
253	261		(3) a municipality described by Section 351.152(7);
254	262		(4) a municipality described by Section 351.152(10);
255	263		(4-a) a municipality described by Section
256	264		351.152(14);
257	265		(5) a municipality described by Section 351.152(16);
258	266		(6) a municipality described by Section 351.152(22);
259	267		(7) a municipality described by Section 351.152(25);
260	268		(8) a municipality described by Section 351.152(34);
261	269		(9) a municipality described by Section 351.152(35);
262	270		(10) a municipality described by Section 351.152(36);
263	271		[and]
264	272		(11) a municipality described by Section 351.152(38);
265	273		and
266	274		(12) a municipality described by Section 351.152(43).
267	275		(c) A municipality is entitled to receive revenue under
268	276		Subsection (d) derived from the following types of establishments
269	277		that meet the requirements of Subsections (a)(1), (2), (3), and
270	278		(4):
271	279		(1) for a municipality described by Subsection (b)(1):
272	280		(A) restaurants, bars, and retail
273	281		establishments; and
274	282		(B) swimming pools and swimming facilities owned
275	283		or operated by the related qualified hotel;
276	284		(2) for a municipality described by Subsection (b)(2),
277	285		swimming pools and swimming facilities, restaurants, bars, and
278	286		retail establishments;
279	287		(3) for a municipality described by Subsection (b)(3),
280	288		restaurants, bars, and retail establishments;
281	289		(4) for a municipality described by Subsection (b)(4):
282	290		(A) restaurants, bars, and retail
283	291		establishments; and
284	292		(B) swimming pools and swimming facilities owned
285	293		or operated by the related qualified hotel;
286	294		(4-a) for a municipality described by Subsection
287	295		(b)(4-a):
288	296		(A) restaurants, bars, and retail
289	297		establishments; and
290	298		(B) swimming pools and swimming facilities owned
291	299		or operated by the related qualified hotel;
292	300		(5) for a municipality described by Subsection (b)(5),
293	301		restaurants, bars, and retail establishments;
294	302		(6) for a municipality described by Subsection (b)(6),
295	303		restaurants, bars, and retail establishments;
296	304		(7) for a municipality described by Subsection (b)(7),
297	305		restaurants, bars, and retail establishments;
298	306		(8) for a municipality described by Subsection (b)(8),
299	307		restaurants, bars, and retail establishments;
300	308		(9) for a municipality described by Subsection (b)(9),
301	309		restaurants, bars, and retail establishments;
302	310		(10) for a municipality described by Subsection
303	311		(b)(10):
304	312		(A) restaurants, bars, and retail
305	313		establishments; and
306	314		(B) swimming pools and swimming facilities owned
307	315		or operated by the related qualified hotel; [and]
308	316		(11) for a municipality described by Subsection
309	317		(b)(11):
310	318		(A) restaurants, bars, and retail
311	319		establishments; and
312	320		(B) swimming pools and swimming facilities owned
313	321		or operated by the related qualified hotel; and
314	322		(12) for a municipality described by Subsection
315	323		(b)(12):
316	324		(A) restaurants, bars, and retail
317	325		establishments; and
318	326		(B) swimming pools and swimming facilities owned
319	327		or operated by the related qualified hotel.
320	328		(e) A municipality to which this section applies is not
321	329		entitled to receive revenue under Subsection (d) unless the
322	330		municipality commences a qualified project under this subchapter
323	331		before September 1, 2027 [2023].
324	332		SECTION 5. This Act takes effect immediately if it receives
325	333		a vote of two-thirds of all the members elected to each house, as
326	334		provided by Section 39, Article III, Texas Constitution. If this
327	335		Act does not receive the vote necessary for immediate effect, this
328	336		Act takes effect September 1, 2021.
329		-	______________________________ ______________________________
330		-	President of the Senate Speaker of the House
331		-	I certify that H.B. No. 4103 was passed by the House on April
332		-	30, 2021, by the following vote: Yeas 107, Nays 20, 1 present, not
333		-	voting; and that the House concurred in Senate amendments to H.B.
334		-	No. 4103 on May 28, 2021, by the following vote: Yeas 103, Nays 45,
335		-	1 present, not voting.
336		-	______________________________
337		-	Chief Clerk of the House
338		-	I certify that H.B. No. 4103 was passed by the Senate, with
339		-	amendments, on May 25, 2021, by the following vote: Yeas 29, Nays
340		-	2.
341		-	______________________________
342		-	Secretary of the Senate
343		-	APPROVED: __________________
344		-	Date
345		-	__________________
346		-	Governor
	337	+	* * * * *