Texas 2023 - 88th Regular

Texas House Bill HB4981 Compare Versions

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1	1	88R16837 RDS-F
2	2	By: Reynolds H.B. No. 4981
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to eligible central municipalities for purposes of
8	8	municipal hotel occupancy taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 351.001(7), Tax Code, is amended to read
11	11	as follows:
12	12	(7) "Eligible central municipality" means:
13	13	(A) a municipality with a population of more than
14	14	140,000 but less than 1.5 million that is located in a county with a
15	15	population of 800,000 [one million] or more and that has adopted a
16	16	capital improvement plan for the construction or expansion of a
17	17	convention center facility;
18	18	(B) a municipality with a population of 250,000
19	19	or more that:
20	20	(i) is located wholly or partly on a barrier
21	21	island that borders the Gulf of Mexico;
22	22	(ii) is located in a county with a
23	23	population of 300,000 or more; and
24	24	(iii) has adopted a capital improvement
25	25	plan to expand an existing convention center facility;
26	26	(C) a municipality with a population of 116,000
27	27	or more that:
28	28	(i) is located in two counties both of which
29	29	have a population of 660,000 or more; and
30	30	(ii) has adopted a capital improvement plan
31	31	for the construction or expansion of a convention center facility;
32	32	(D) a municipality with a population of less than
33	33	50,000 that contains a general academic teaching institution that
34	34	is not a component institution of a university system, as those
35	35	terms are defined by Section 61.003, Education Code; or
36	36	(E) a municipality with a population of 640,000
37	37	or more that:
38	38	(i) is located on an international border;
39	39	and
40	40	(ii) has adopted a capital improvement plan
41	41	for the construction or expansion of a convention center facility.
42	42	SECTION 2. Section 351.152, Tax Code, is amended to read as
43	43	follows:
44	44	Sec. 351.152. APPLICABILITY. This subchapter applies only
45	45	to:
46	46	(1) a municipality described by Section
47	47	351.001(7)(B);
48	48	(2) a municipality described by Section
49	49	351.001(7)(D);
50	50	(3) a municipality described by Section
51	51	351.001(7)(E);
52	52	(4) a municipality described by Section
53	53	351.102(e)(3);
54	54	(5) a municipality that contains more than 75 percent
55	55	of the population of a county with a population of 1.5 million or
56	56	more;
57	57	(6) a municipality with a population of 150,000 or
58	58	more but less than 200,000 that is partially located in at least one
59	59	county with a population of 125,000 or more;
60	60	(7) a municipality with a population of 150,000 or
61	61	more but less than one million that is located in one county with a
62	62	population of 2.3 million or more;
63	63	(8) a municipality with a population of 180,000 or
64	64	more that:
65	65	(A) is located in two counties, each with a
66	66	population of 100,000 or more; and
67	67	(B) contains an American Quarter Horse Hall of
68	68	Fame and Museum;
69	69	(9) a municipality with a population of 96,000 or more
70	70	that is located in a county that borders Lake Palestine;
71	71	(10) a municipality with a population of 96,000 or
72	72	more that is located in a county that contains the headwaters of the
73	73	San Gabriel River;
74	74	(11) a municipality with a population of 99,900 or
75	75	more but less than 111,000 that is located in a county with a
76	76	population of 135,000 or more;
77	77	(12) a municipality with a population of 110,000 or
78	78	more but less than 135,000 at least part of which is located in a
79	79	county with a population of less than 135,000;
80	80	(13) a municipality with a population of 9,000 or more
81	81	but less than 10,000 that is located in two counties, each of which
82	82	has a population of 662,000 or more and a southern border with a
83	83	county with a population of 2.3 million or more;
84	84	(14) a municipality with a population of 200,000 or
85	85	more but less than 300,000 that contains a component institution of
86	86	the Texas Tech University System;
87	87	(15) a municipality with a population of 95,000 or
88	88	more that:
89	89	(A) is located in more than one county; and
90	90	(B) borders Lake Lewisville;
91	91	(16) a municipality with a population of 45,000 or
92	92	more that:
93	93	(A) contains a portion of Cedar Hill State Park;
94	94	(B) is located in two counties, one of which has a
95	95	population of two million or more and one of which has a population
96	96	of 149,000 or more; and
97	97	(C) has adopted a capital improvement plan for
98	98	the construction or expansion of a convention center facility;
99	99	(17) a municipality with a population of less than
100	100	6,000 that:
101	101	(A) is almost wholly located in a county with a
102	102	population of 600,000 or more that is adjacent to a county with a
103	103	population of two million or more;
104	104	(B) is partially located in a county with a
105	105	population of 1.8 million or more that is adjacent to a county with
106	106	a population of two million or more;
107	107	(C) has a visitor center and museum located in a
108	108	19th-century rock building in the municipality's downtown; and
109	109	(D) has a waterpark open to the public;
110	110	(18) a municipality with a population of 56,000 or
111	111	more that:
112	112	(A) borders Lake Ray Hubbard; and
113	113	(B) is located in two counties, one of which has a
114	114	population of less than 80,000;
115	115	(19) a municipality with a population of 83,000 or
116	116	more that:
117	117	(A) borders Clear Lake; and
118	118	(B) is primarily located in a county with a
119	119	population of less than 300,000;
120	120	(20) a municipality with a population of less than
121	121	2,000 that:
122	122	(A) is located adjacent to a bay connected to the
123	123	Gulf of Mexico;
124	124	(B) is located in a county with a population of
125	125	290,000 or more that is adjacent to a county with a population of
126	126	four million or more; and
127	127	(C) has a boardwalk on the bay;
128	128	(21) a municipality with a population of 75,000 or
129	129	more that:
130	130	(A) is located wholly in one county with a
131	131	population of 575,000 or more that is adjacent to a county with a
132	132	population of four million or more; and
133	133	(B) has adopted a capital improvement plan for
134	134	the construction or expansion of a convention center facility;
135	135	(22) a municipality with a population of less than
136	136	75,000 that is located in three counties, at least one of which has
137	137	a population of four million or more;
138	138	(23) an eligible coastal municipality with a
139	139	population of 3,000 or more but less than 5,000;
140	140	(24) a municipality with a population of 90,000 or
141	141	more but less than 150,000 that:
142	142	(A) is located in three counties; and
143	143	(B) contains a branch campus of a component
144	144	institution of the University of Houston System;
145	145	(25) a municipality that is:
146	146	(A) primarily located in a county with a
147	147	population of four million or more; and
148	148	(B) connected by a bridge to a municipality
149	149	described by Subdivision (20);
150	150	(26) a municipality with a population of 20,000 or
151	151	more but less than 25,000 that:
152	152	(A) contains a portion of Mustang Bayou; and
153	153	(B) is wholly located in a county with a
154	154	population of less than 500,000;
155	155	(27) a municipality with a population of 70,000 or
156	156	more but less than 90,000 that is located in two counties, one of
157	157	which has a population of four million or more and the other of
158	158	which has a population of less than 50,000;
159	159	(28) a municipality with a population of 10,000 or
160	160	more that:
161	161	(A) is wholly located in a county with a
162	162	population of four million or more; and
163	163	(B) has a city hall located less than three miles
164	164	from a space center operated by an agency of the federal government;
165	165	(29) a municipality that is the county seat of a
166	166	county:
167	167	(A) through which the Pedernales River flows; and
168	168	(B) in which the birthplace of a president of the
169	169	United States is located;
170	170	(30) a municipality that contains a portion of U.S.
171	171	Highway 79 and State Highway 130;
172	172	(31) a municipality with a population of 48,000 or
173	173	more but less than 95,000 that is located in two counties, one of
174	174	which has a population of 900,000 or more but less than 1.7 million;
175	175	(32) a municipality with a population of less than
176	176	25,000 that contains a museum of Western American art;
177	177	(33) a municipality with a population of 50,000 or
178	178	more that is the county seat of a county that contains a portion of
179	179	the Sam Houston National Forest;
180	180	(34) a municipality with a population of less than
181	181	25,000 that:
182	182	(A) contains a cultural heritage museum; and
183	183	(B) is located in a county that borders the
184	184	United Mexican States and the Gulf of Mexico;
185	185	(35) a municipality that is the county seat of a county
186	186	that:
187	187	(A) has a population of 115,000 or more;
188	188	(B) is adjacent to a county with a population of
189	189	1.8 million or more; and
190	190	(C) hosts an annual peach festival;
191	191	(36) a municipality that is the county seat of a county
192	192	that:
193	193	(A) has a population of 585,000 or more; and
194	194	(B) is adjacent to a county with a population of
195	195	four million or more;
196	196	(37) a municipality with a population of less than
197	197	10,000 that:
198	198	(A) contains a component university of The Texas
199	199	A&M University System; and
200	200	(B) is located in a county adjacent to a county
201	201	that borders Oklahoma;
202	202	(38) a municipality with a population of less than
203	203	6,100 that:
204	204	(A) is located in two counties, each of which has
205	205	a population of 600,000 or more but less than two million; and
206	206	(B) hosts an annual Cajun Festival;
207	207	(39) a municipality with a population of 13,000 or
208	208	more that:
209	209	(A) is located on an international border; and
210	210	(B) is located in a county:
211	211	(i) with a population of less than 400,000;
212	212	and
213	213	(ii) in which at least one World Birding
214	214	Center site is located;
215	215	(40) a municipality with a population of 4,000 or more
216	216	that:
217	217	(A) is located on an international border; and
218	218	(B) is located not more than five miles from a
219	219	state historic site that serves as a visitor center for a state park
220	220	that contains 300,000 or more acres of land;
221	221	(41) a municipality with a population of 36,000 or
222	222	more that is adjacent to at least two municipalities described by
223	223	Subdivision (15);
224	224	(42) a municipality with a population of 28,000 or
225	225	more in which is located a historic railroad depot and heritage
226	226	center;
227	227	(43) a municipality located in a county that has a
228	228	population of not more than 300,000 and in which a component
229	229	university of the University of Houston System is located;
230	230	(44) a municipality with a population of less than
231	231	500,000 that is:
232	232	(A) located in two counties; and
233	233	(B) adjacent to a municipality described by
234	234	Subdivision (31); [and]
235	235	(45) a municipality that:
236	236	(A) has a population of more than 67,000; and
237	237	(B) is located in two counties with 90 percent of
238	238	the municipality's territory located in a county with a population
239	239	of at least 580,000, and the remaining territory located in a county
240	240	with a population of at least four million; and
241	241	(46) a municipality described by Section
242	242	351.001(7)(A).
243	243	SECTION 3. This Act takes effect September 1, 2023.