Texas 2023 - 88th Regular

Texas Senate Bill SB2007 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R12471 CJD-F
2	2	By: LaMantia S.B. No. 2007
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the use of the revenue derived from the municipal hotel
8	8	occupancy tax by certain municipalities and to the rate at which
9	9	that tax is imposed by those municipalities.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 351.001(7), Tax Code, is amended to read
12	12	as follows:
13	13	(7) "Eligible central municipality" means:
14	14	(A) a municipality with a population of more than
15	15	140,000 but less than 1.5 million that is located in a county with a
16	16	population of one million or more and that has adopted a capital
17	17	improvement plan for the construction or expansion of a convention
18	18	center facility;
19	19	(B) a municipality with a population of 250,000
20	20	or more that:
21	21	(i) is located wholly or partly on a barrier
22	22	island that borders the Gulf of Mexico;
23	23	(ii) is located in a county with a
24	24	population of 300,000 or more; and
25	25	(iii) has adopted a capital improvement
26	26	plan to expand an existing convention center facility;
27	27	(C) a municipality with a population of 116,000
28	28	or more that:
29	29	(i) is located in two counties both of which
30	30	have a population of 660,000 or more; and
31	31	(ii) has adopted a capital improvement plan
32	32	for the construction or expansion of a convention center facility;
33	33	(D) a municipality with a population of less than
34	34	50,000 that contains a general academic teaching institution that
35	35	is not a component institution of a university system, as those
36	36	terms are defined by Section 61.003, Education Code; [or]
37	37	(E) a municipality with a population of 640,000
38	38	or more that:
39	39	(i) is located on an international border;
40	40	and
41	41	(ii) has adopted a capital improvement plan
42	42	for the construction or expansion of a convention center facility;
43	43	or
44	44	(F) a municipality that has a population of at
45	45	least 70,000 but not more than 180,000 and that is located in a
46	46	county that borders the United Mexican States and the Gulf of
47	47	Mexico.
48	48	SECTION 2. Section 351.003, Tax Code, is amended by adding
49	49	Subsection (g) to read as follows:
50	50	(g) The rate in a municipality described by Section
51	51	351.001(7)(F) may not exceed nine percent of the price paid for a
52	52	room. The municipality shall allocate for the construction,
53	53	expansion, maintenance, financing, operation, or debt service of a
54	54	convention center or multiuse facility all revenue received by the
55	55	municipality that is derived from the application of the tax at a
56	56	rate of more than seven percent of the price paid for a room in a
57	57	hotel.
58	58	SECTION 3. Section 351.101, Tax Code, is amended by adding
59	59	Subsection (t) to read as follows:
60	60	(t) In addition to other authorized uses, a municipality
61	61	described by Section 351.001(7)(F) may use revenue from the
62	62	municipal hotel occupancy tax to pay costs associated with the
63	63	construction, expansion, maintenance, financing, operation, or
64	64	debt service of a convention center or multiuse facility.
65	65	SECTION 4. This Act takes effect September 1, 2023.