Texas 2023 - 88th Regular

Texas House Bill HB3112 Compare Versions

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1	1	88R3827 CJD-F
2	2	By: Allison H.B. No. 3112
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the entitlement of certain municipalities to certain
8	8	tax revenue related to a hotel and convention center project.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 351.153(a), Tax Code, is amended to read
11	11	as follows:
12	12	(a) This section applies only to a municipality described by
13	13	Section 351.152(5), (6), [351.152(6)] or (29).
14	14	SECTION 2. Section 351.156, Tax Code, is amended to read as
15	15	follows:
16	16	Sec. 351.156. ENTITLEMENT TO CERTAIN TAX REVENUE. (a) For
17	17	purposes of this section, a restaurant, bar, or retail
18	18	establishment is connected to a qualified hotel or a related
19	19	qualified convention center facility if the restaurant, bar, or
20	20	retail establishment:
21	21	(1) shares an adjoining wall or roofline with the
22	22	qualified hotel or the related qualified convention center
23	23	facility;
24	24	(2) is joined with the qualified hotel or the related
25	25	qualified convention center facility by an intervening structure
26	26	with walls or a ceiling that allows for passage between buildings;
27	27	or
28	28	(3) is located on a plot of land that:
29	29	(A) shares a property boundary line with the plot
30	30	of land on which the qualified hotel or the related qualified
31	31	convention center facility is located; and
32	32	(B) is developed as part of a qualified project
33	33	of which the qualified hotel and the related qualified convention
34	34	center facility are a part.
35	35	(b) Subject to Sections 351.155(e) and 351.158, a
36	36	municipality is entitled to receive the revenue derived from the
37	37	following taxes generated, paid, and collected by a qualified
38	38	hotel, and each restaurant, bar, and retail establishment located
39	39	in or connected to the hotel or the related qualified convention
40	40	center facility, that is located in the municipality:
41	41	(1) the sales and use tax imposed under Chapter 151;
42	42	(2) the hotel occupancy tax imposed under Chapter 156;
43	43	and
44	44	(3) if a political subdivision that is entitled to
45	45	receive the revenue from the tax agrees in writing to the
46	46	municipality receiving that revenue:
47	47	(A) the sales and use tax imposed by the
48	48	political subdivision under Chapter 322 or 323;
49	49	(B) the hotel occupancy tax imposed by the
50	50	political subdivision under Chapter 352; and
51	51	(C) the mixed beverage tax issued under Section
52	52	183.051.
53	53	SECTION 3. Sections 351.157(a), (b), and (c), Tax Code, are
54	54	amended to read as follows:
55	55	(a) In this section, "qualified establishment" means an
56	56	establishment:
57	57	(1) that is located on land:
58	58	(A) owned by a municipality; or
59	59	(B) owned by:
60	60	(i) any person if the establishment is
61	61	located in a municipality described by Section 351.152(3) or (5);
62	62	or
63	63	(ii) [owned by] the federal government if the
64	64	establishment is located in a municipality described by Section
65	65	351.152(6);
66	66	(2) the nearest exterior wall of which is located not
67	67	more than 1,000 feet from the nearest exterior wall of a qualified
68	68	hotel or qualified convention center facility;
69	69	(3) that is constructed:
70	70	(A) on or after the date the municipality
71	71	commences a qualified project under this subchapter; or
72	72	(B) at any time if the establishment is located
73	73	in a municipality described by Section 351.152(3);
74	74	(4) that is not a sports stadium; and
75	75	(5) that is the type of establishment described by
76	76	Subsection (c) from which the municipality is entitled to receive
77	77	revenue under Subsection (d).
78	78	(b) This section applies only to:
79	79	(1) a municipality described by Section 351.152(3);
80	80	(1-a) a municipality described by Section 351.152(5);
81	81	(2) a municipality described by Section 351.152(6);
82	82	(3) a municipality described by Section 351.152(7);
83	83	(4) a municipality described by Section 351.152(10);
84	84	(4-a) a municipality described by Section
85	85	351.152(14);
86	86	(5) a municipality described by Section 351.152(16);
87	87	(6) a municipality described by Section 351.152(22);
88	88	(7) a municipality described by Section 351.152(25);
89	89	(8) a municipality described by Section 351.152(34);
90	90	(9) a municipality described by Section 351.152(35);
91	91	(10) a municipality described by Section 351.152(36);
92	92	(11) a municipality described by Section 351.152(38);
93	93	and
94	94	(12) a municipality described by Section 351.152(43).
95	95	(c) A municipality is entitled to receive revenue under
96	96	Subsection (d) derived from the following types of establishments
97	97	that meet the requirements of Subsections (a)(1), (2), (3), and
98	98	(4):
99	99	(1) for a municipality described by Subsection (b)(1):
100	100	(A) restaurants, bars, and retail
101	101	establishments; and
102	102	(B) swimming pools and swimming facilities owned
103	103	or operated by the related qualified hotel;
104	104	(1-a) for a municipality described by Subsection
105	105	(b)(1-a):
106	106	(A) restaurants, bars, spas, and retail
107	107	establishments; and
108	108	(B) swimming pools and swimming facilities owned
109	109	or operated by the related qualified hotel;
110	110	(2) for a municipality described by Subsection (b)(2),
111	111	swimming pools and swimming facilities, restaurants, bars, and
112	112	retail establishments;
113	113	(3) for a municipality described by Subsection (b)(3),
114	114	restaurants, bars, and retail establishments;
115	115	(4) for a municipality described by Subsection (b)(4):
116	116	(A) restaurants, bars, and retail
117	117	establishments; and
118	118	(B) swimming pools and swimming facilities owned
119	119	or operated by the related qualified hotel;
120	120	(4-a) for a municipality described by Subsection
121	121	(b)(4-a):
122	122	(A) restaurants, bars, and retail
123	123	establishments; and
124	124	(B) swimming pools and swimming facilities owned
125	125	or operated by the related qualified hotel;
126	126	(5) for a municipality described by Subsection (b)(5),
127	127	restaurants, bars, and retail establishments;
128	128	(6) for a municipality described by Subsection (b)(6),
129	129	restaurants, bars, and retail establishments;
130	130	(7) for a municipality described by Subsection (b)(7),
131	131	restaurants, bars, and retail establishments;
132	132	(8) for a municipality described by Subsection (b)(8),
133	133	restaurants, bars, and retail establishments;
134	134	(9) for a municipality described by Subsection (b)(9),
135	135	restaurants, bars, and retail establishments;
136	136	(10) for a municipality described by Subsection
137	137	(b)(10):
138	138	(A) restaurants, bars, and retail
139	139	establishments; and
140	140	(B) swimming pools and swimming facilities owned
141	141	or operated by the related qualified hotel;
142	142	(11) for a municipality described by Subsection
143	143	(b)(11):
144	144	(A) restaurants, bars, and retail
145	145	establishments; and
146	146	(B) swimming pools and swimming facilities owned
147	147	or operated by the related qualified hotel; and
148	148	(12) for a municipality described by Subsection
149	149	(b)(12):
150	150	(A) restaurants, bars, and retail
151	151	establishments; and
152	152	(B) swimming pools and swimming facilities owned
153	153	or operated by the related qualified hotel.
154	154	SECTION 4. This Act takes effect immediately if it receives
155	155	a vote of two-thirds of all the members elected to each house, as
156	156	provided by Section 39, Article III, Texas Constitution. If this
157	157	Act does not receive the vote necessary for immediate effect, this
158	158	Act takes effect September 1, 2023.