Texas 2023 - 88th Regular

Texas House Bill HB4764

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

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

Impact

The enactment of HB 4764 would amend existing tax code provisions, allowing municipalities with specific characteristics—such as population size and geographic location—to allocate more substantial portions of hotel tax revenue towards convention center facilities. Such changes could greatly affect local financing capabilities, enabling cities to fund projects that would otherwise be unaffordable. This shift not only pertains to Mesquite but could also impact similar municipalities within Texas that meet the outlined criteria.

Summary

House Bill 4764, presented by Representative Bowers, relates specifically to the use of municipal hotel occupancy tax revenue in certain municipalities, with a primary focus on the city of Mesquite, Texas. The bill aims to allow Mesquite to utilize state and local hotel tax rebates to finance the construction of a new convention center hotel, which is seen as a pivotal initiative for enhancing local economic development and attracting visitors to the city. By potentially increasing tourism and associated revenue, the bill serves to position Mesquite as a competitive destination for conventions and events.

Sentiment

The sentiment surrounding HB 4764 is generally positive, garnered from the support expressed during committee discussions. Various stakeholders, including city officials and representatives from the Texas Hotel Lodging Association, have voiced strong backing for the bill. They argue that the proposed hotel project will bolster local tourism and economic growth. However, contrasting views were not heavily documented, which suggests a consensus among key stakeholders regarding the bill's benefits for local development.

Contention

While there seems to be significant support for HB 4764, the bill does introduce certain conditions that municipalities must meet to qualify for these tax benefits. Critics could raise concerns about the potential for uneven development across municipalities, and whether larger cities might overshadow smaller ones when it comes to securing funding for such projects. Additionally, it may raise questions about the long-term sustainability of relying on hotel occupancy taxes for significant local funding, which could impact other areas of municipal finance.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 003
    • Section: 152
    • Section: 157

Companion Bills

TX SB2420

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

Similar Bills

No similar bills found.