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Texas Senate Bill SB1505

Texas 2021 - 87th Regular

Texas Senate Bill SB1505 Compare Versions

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11 87R9857 CJC-F
22 By: Kolkhorst S.B. No. 1505
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the use of hotel occupancy tax revenue by certain
88 municipalities and the authority of certain municipalities to
99 pledge that revenue, and to receive and pledge certain other
1010 revenue, for the payment of obligations related to a hotel and
1111 convention center project.
1212 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1313 SECTION 1. Section 351.10712(a), Tax Code, is amended to
1414 read as follows:
1515 (a) This section applies only to:
1616 (1) a municipality with a population of at least
1717 95,000 that is located in a county that is bisected by United States
1818 Highway 385 and has a population of not more than 140,000; and
1919 (2) a municipality located in a county that has a
2020 population of not more than 300,000 and in which a component
2121 university of the University of Houston System is located.
2222 SECTION 2. Section 351.152, Tax Code, is amended to read as
2323 follows:
2424 Sec. 351.152. APPLICABILITY. This subchapter applies only
2525 to:
2626 (1) a municipality described by Section
2727 351.001(7)(B);
2828 (2) a municipality described by Section
2929 351.001(7)(D);
3030 (3) a municipality described by Section
3131 351.001(7)(E);
3232 (4) a municipality described by Section
3333 351.102(e)(3);
3434 (5) a municipality that contains more than 75 percent
3535 of the population of a county with a population of 1.5 million or
3636 more;
3737 (6) a municipality with a population of 150,000 or
3838 more but less than 200,000 that is partially located in at least one
3939 county with a population of 125,000 or more;
4040 (7) a municipality with a population of 150,000 or
4141 more but less than one million that is located in one county with a
4242 population of 2.3 million or more;
4343 (8) a municipality with a population of 180,000 or
4444 more that:
4545 (A) is located in two counties, each with a
4646 population of 100,000 or more; and
4747 (B) contains an American Quarter Horse Hall of
4848 Fame and Museum;
4949 (9) a municipality with a population of 96,000 or more
5050 that is located in a county that borders Lake Palestine;
5151 (10) a municipality with a population of 96,000 or
5252 more that is located in a county that contains the headwaters of the
5353 San Gabriel River;
5454 (11) a municipality with a population of 99,900 or
5555 more but less than 111,000 that is located in a county with a
5656 population of 135,000 or more;
5757 (12) a municipality with a population of 110,000 or
5858 more but less than 135,000 at least part of which is located in a
5959 county with a population of less than 135,000;
6060 (13) a municipality with a population of 9,000 or more
6161 but less than 10,000 that is located in two counties, each of which
6262 has a population of 662,000 or more and a southern border with a
6363 county with a population of 2.3 million or more;
6464 (14) a municipality with a population of 200,000 or
6565 more but less than 300,000 that contains a component institution of
6666 the Texas Tech University System;
6767 (15) a municipality with a population of 95,000 or
6868 more that:
6969 (A) is located in more than one county; and
7070 (B) borders Lake Lewisville;
7171 (16) a municipality with a population of 45,000 or
7272 more that:
7373 (A) contains a portion of Cedar Hill State Park;
7474 (B) is located in two counties, one of which has a
7575 population of two million or more and one of which has a population
7676 of 149,000 or more; and
7777 (C) has adopted a capital improvement plan for
7878 the construction or expansion of a convention center facility;
7979 (17) a municipality with a population of less than
8080 6,000 that:
8181 (A) is almost wholly located in a county with a
8282 population of 600,000 or more that is adjacent to a county with a
8383 population of two million or more;
8484 (B) is partially located in a county with a
8585 population of 1.8 million or more that is adjacent to a county with
8686 a population of two million or more;
8787 (C) has a visitor center and museum located in a
8888 19th-century rock building in the municipality's downtown; and
8989 (D) has a waterpark open to the public;
9090 (18) a municipality with a population of 56,000 or
9191 more that:
9292 (A) borders Lake Ray Hubbard; and
9393 (B) is located in two counties, one of which has a
9494 population of less than 80,000;
9595 (19) a municipality with a population of 83,000 or
9696 more that:
9797 (A) borders Clear Lake; and
9898 (B) is primarily located in a county with a
9999 population of less than 300,000;
100100 (20) a municipality with a population of less than
101101 2,000 that:
102102 (A) is located adjacent to a bay connected to the
103103 Gulf of Mexico;
104104 (B) is located in a county with a population of
105105 290,000 or more that is adjacent to a county with a population of
106106 four million or more; and
107107 (C) has a boardwalk on the bay;
108108 (21) a municipality with a population of 75,000 or
109109 more that:
110110 (A) is located wholly in one county with a
111111 population of 575,000 or more that is adjacent to a county with a
112112 population of four million or more; and
113113 (B) has adopted a capital improvement plan for
114114 the construction or expansion of a convention center facility;
115115 (22) a municipality with a population of less than
116116 75,000 that is located in three counties, at least one of which has
117117 a population of four million or more;
118118 (23) an eligible coastal municipality with a
119119 population of 3,000 or more but less than 5,000;
120120 (24) a municipality with a population of 90,000 or
121121 more but less than 150,000 that:
122122 (A) is located in three counties; and
123123 (B) contains a branch campus of a component
124124 institution of the University of Houston System;
125125 (25) a municipality that is:
126126 (A) primarily located in a county with a
127127 population of four million or more; and
128128 (B) connected by a bridge to a municipality
129129 described by Subdivision (20);
130130 (26) a municipality with a population of 20,000 or
131131 more but less than 25,000 that:
132132 (A) contains a portion of Mustang Bayou; and
133133 (B) is wholly located in a county with a
134134 population of less than 500,000;
135135 (27) a municipality with a population of 70,000 or
136136 more but less than 90,000 that is located in two counties, one of
137137 which has a population of four million or more and the other of
138138 which has a population of less than 50,000;
139139 (28) a municipality with a population of 10,000 or
140140 more that:
141141 (A) is wholly located in a county with a
142142 population of four million or more; and
143143 (B) has a city hall located less than three miles
144144 from a space center operated by an agency of the federal government;
145145 (29) a municipality that is the county seat of a
146146 county:
147147 (A) through which the Pedernales River flows; and
148148 (B) in which the birthplace of a president of the
149149 United States is located;
150150 (30) a municipality that contains a portion of U.S.
151151 Highway 79 and State Highway 130;
152152 (31) a municipality with a population of 48,000 or
153153 more but less than 95,000 that is located in two counties, one of
154154 which has a population of 900,000 or more but less than 1.7 million;
155155 (32) a municipality with a population of less than
156156 25,000 that contains a museum of Western American art;
157157 (33) a municipality with a population of 50,000 or
158158 more that is the county seat of a county that contains a portion of
159159 the Sam Houston National Forest;
160160 (34) a municipality with a population of less than
161161 25,000 that:
162162 (A) contains a cultural heritage museum; and
163163 (B) is located in a county that borders the
164164 United Mexican States and the Gulf of Mexico;
165165 (35) a municipality that is the county seat of a county
166166 that:
167167 (A) has a population of 115,000 or more;
168168 (B) is adjacent to a county with a population of
169169 1.8 million or more; and
170170 (C) hosts an annual peach festival;
171171 (36) a municipality that is the county seat of a county
172172 that:
173173 (A) has a population of 585,000 or more; and
174174 (B) is adjacent to a county with a population of
175175 four million or more;
176176 (37) a municipality with a population of less than
177177 10,000 that:
178178 (A) contains a component university of The Texas
179179 A&M University System; and
180180 (B) is located in a county adjacent to a county
181181 that borders Oklahoma;
182182 (38) a municipality with a population of less than
183183 6,100 that:
184184 (A) is located in two counties, each of which has
185185 a population of 600,000 or more but less than two million; and
186186 (B) hosts an annual Cajun Festival;
187187 (39) a municipality with a population of 13,000 or
188188 more that:
189189 (A) is located on an international border; and
190190 (B) is located in a county:
191191 (i) with a population of less than 400,000;
192192 and
193193 (ii) in which at least one World Birding
194194 Center site is located;
195195 (40) a municipality with a population of 4,000 or more
196196 that:
197197 (A) is located on an international border; and
198198 (B) is located not more than five miles from a
199199 state historic site that serves as a visitor center for a state park
200200 that contains 300,000 or more acres of land;
201201 (41) a municipality with a population of 36,000 or
202202 more that is adjacent to at least two municipalities described by
203203 Subdivision (15); [and]
204204 (42) a municipality with a population of 28,000 or
205205 more in which is located a historic railroad depot and heritage
206206 center; and
207207 (43) a municipality located in a county that has a
208208 population of not more than 300,000 and in which a component
209209 university of the University of Houston System is located.
210210 SECTION 3. Sections 351.157(b), (c), and (e), Tax Code, are
211211 amended to read as follows:
212212 (b) This section applies only to:
213213 (1) a municipality described by Section 351.152(3);
214214 (2) a municipality described by Section 351.152(6);
215215 (3) a municipality described by Section 351.152(7);
216216 (4) a municipality described by Section 351.152(10);
217217 (5) a municipality described by Section 351.152(16);
218218 (6) a municipality described by Section 351.152(22);
219219 (7) a municipality described by Section 351.152(25);
220220 (8) a municipality described by Section 351.152(34);
221221 (9) a municipality described by Section 351.152(35);
222222 (10) a municipality described by Section 351.152(36);
223223 [and]
224224 (11) a municipality described by Section 351.152(38);
225225 and
226226 (12) a municipality described by Section 351.152(43).
227227 (c) A municipality is entitled to receive revenue under
228228 Subsection (d) derived from the following types of establishments
229229 that meet the requirements of Subsections (a)(1), (2), (3), and
230230 (4):
231231 (1) for a municipality described by Subsection (b)(1):
232232 (A) restaurants, bars, and retail
233233 establishments; and
234234 (B) swimming pools and swimming facilities owned
235235 or operated by the related qualified hotel;
236236 (2) for a municipality described by Subsection (b)(2),
237237 restaurants, bars, and retail establishments;
238238 (3) for a municipality described by Subsection (b)(3),
239239 restaurants, bars, and retail establishments;
240240 (4) for a municipality described by Subsection (b)(4):
241241 (A) restaurants, bars, and retail
242242 establishments; and
243243 (B) swimming pools and swimming facilities owned
244244 or operated by the related qualified hotel;
245245 (5) for a municipality described by Subsection (b)(5),
246246 restaurants, bars, and retail establishments;
247247 (6) for a municipality described by Subsection (b)(6),
248248 restaurants, bars, and retail establishments;
249249 (7) for a municipality described by Subsection (b)(7),
250250 restaurants, bars, and retail establishments;
251251 (8) for a municipality described by Subsection (b)(8),
252252 restaurants, bars, and retail establishments;
253253 (9) for a municipality described by Subsection (b)(9),
254254 restaurants, bars, and retail establishments;
255255 (10) for a municipality described by Subsection
256256 (b)(10):
257257 (A) restaurants, bars, and retail
258258 establishments; and
259259 (B) swimming pools and swimming facilities owned
260260 or operated by the related qualified hotel; [and]
261261 (11) for a municipality described by Subsection
262262 (b)(11):
263263 (A) restaurants, bars, and retail
264264 establishments; and
265265 (B) swimming pools and swimming facilities owned
266266 or operated by the related qualified hotel; and
267267 (12) for a municipality described by Subsection
268268 (b)(12):
269269 (A) restaurants, bars, and retail
270270 establishments; and
271271 (B) swimming pools and swimming facilities owned
272272 or operated by the related qualified hotel.
273273 (e) A municipality to which this section applies is not
274274 entitled to receive revenue under Subsection (d) unless the
275275 municipality commences a qualified project under this subchapter
276276 before September 1, 2025 [2023].
277277 SECTION 4. This Act takes effect immediately if it receives
278278 a vote of two-thirds of all the members elected to each house, as
279279 provided by Section 39, Article III, Texas Constitution. If this
280280 Act does not receive the vote necessary for immediate effect, this
281281 Act takes effect September 1, 2021.