Texas 2023 - 88th Regular

Texas Senate Bill SB1057

Filed
2/21/23  
Out of Senate Committee
4/11/23  
Voted on by Senate
4/17/23  
Out of House Committee
5/18/23  
Voted on by House
5/23/23  
Governor Action
6/18/23  

Caption

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

Impact

If enacted, Senate Bill 1057 would authorize certain municipalities and local government corporations to act as municipalities concerning specific qualified projects. This means that these entities could directly benefit from hotel occupancy tax revenue for development projects in convention hosting and related infrastructure, streamlining the funding processes. The impact on state law reflects a broader trend towards accommodating the unique needs of major Texas cities while potentially enhancing their economic vitality through tourism and events associated with convention activities.

Summary

Senate Bill 1057 is a legislative measure aimed at enhancing the capability of large municipalities in Texas, specifically those with populations of at least 2 million, to utilize municipal hotel occupancy tax revenues for funding qualified convention center facilities and related infrastructure. By amending Section 351.1015 of the Texas Tax Code, the bill allows cities such as Houston to finance such projects, thereby striving to boost their economic development, tourism potential, and capacity for hosting large events. The bill signifies a legislative move towards recognizing the financial needs and opportunities available to major urban centers in Texas.

Sentiment

The sentiment surrounding Senate Bill 1057 appears to be largely supportive among legislators who understand the economic benefits it could bring to larger municipalities through increased tourism and convention activity. However, potential concerns regarding equitable distribution of resources and governance may arise, particularly from smaller municipalities who may feel excluded from such financial advantages. The support for the bill reflects a consensus on the necessity for Texas's major cities to keep pace with their competitors in attracting conventions and events.

Contention

One notable point of contention discussed during the bill's hearings focuses on the involvement of local governance in utilizing the hotel occupancy tax. Some concerns were raised regarding the maintenance of local ordinance authority amidst changes in funding capability, ensuring that municipalities retain enough control to address local issues despite the increased financial flexibility. This balance between local governance and state legislation highlights an ongoing dialogue about the rights and powers of local officials in Texas.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 1015
    • Section: 1015
    • Section: 1015

Companion Bills

TX HB2648

Identical Relating to the authority of certain municipalities and local government corporations to use certain tax revenue for certain qualified projects and project-associated infrastructure.

Similar Bills

No similar bills found.