Texas 2021 - 87th Regular

Texas House Bill HB4353

Caption

Relating to the use of sales tax revenue collected under certain contracts.

Impact

This legislation aims to ensure that sales tax revenue is utilized effectively for essential infrastructure projects that directly benefit the affected communities. By mandating that a good portion of funds be dedicated to infrastructure, the bill intends to enhance the quality of life for residents by improving drainage systems and roads that are crucial for mobility and disaster response. Moreover, the requirement for projects to align with the county's major thoroughfare plan is intended to promote organized growth and development.

Summary

House Bill 4353 addresses the allocation of sales tax revenue within certain defined parameters, particularly focusing on municipalities and districts in specific populous areas such as Harris-Galveston and Fort Bend. The bill stipulates that municipalities with populations of one million or more, which are part of the Harris-Galveston Subsidence District, must allocate a minimum of 50% of their share of the sales tax revenue for projects related to drainage or roads. These projects must provide benefits directly to the residents located within the districts or near the boundaries, emphasizing the importance of targeted infrastructure improvement.

Contention

The potential contentions surrounding HB 4353 may stem from the financial implications for municipalities that must adhere to the new revenue allocation requirements. Critics could argue that the mandated spending could limit the financial flexibility of these municipalities, especially in situations where other urgent needs arise that may not fall under the specified project categories. Additionally, there could be debates regarding the definition of 'benefit' to residents, and whether such allocations could ultimately lead to politically motivated project decisions that do not align with community priorities.

Companion Bills

No companion bills found.

Previously Filed As

TX HB4090

Relating to the use of revenue attributable to the imposition of a hotel occupancy tax by certain counties for certain venue projects and the period for which certain hotel occupancy taxes may be imposed.

TX HB5012

Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.

TX SB2564

Relating to the use of hotel occupancy tax revenue by certain municipalities.

TX HB2282

Relating to the use of hotel occupancy tax revenue by certain municipalities and counties and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

TX SB940

Relating to the use of hotel occupancy tax revenue by certain municipalities and counties and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

TX HB4660

Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

TX HB5

Relating to agreements authorizing a limitation on taxable value of certain property to provide for the creation of jobs and the generation of state and local tax revenue; authorizing fees; authorizing penalties.

TX SB1057

Relating to the authority of certain municipalities and local government corporations to use certain tax revenue for certain qualified projects.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX HB5105

Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.

Similar Bills

No similar bills found.