Texas 2023 - 88th Regular

Texas Senate Bill SB2351

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

Caption

Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.

Impact

If enacted, SB2351 would have a significant impact on state laws governing municipal financing and appropriations. The act introduces provisions that allow municipalities to utilize tax income streams specifically generated from hotel occupancy to fund convention-related infrastructure. Supporters argue that this flexibility can drive economic revitalization by enabling cities to host large events, enhance tourism appeal, and invest in facilities that can cater to a growing visitor economy. The enhanced use of these funds is seen as a means for municipalities to better compete in a market where tourism plays a critical role.

Summary

SB2351, an act relating to the authority of certain municipalities to use specific tax revenues for hotel and convention center projects, seeks to enhance local government funding for tourism and infrastructure projects deemed beneficial for regional economic development. The bill proposes amendments to the Tax Code, granting particular municipalities, typically larger ones with substantial populations and certain geographical criteria, the ability to allocate hotel tax revenues towards the payment of bonds for convention centers and other qualified projects that meet the requirements outlined in the bill.

Sentiment

General sentiment regarding SB2351 appears to be supportive among legislators representing urban areas likely to benefit from increased tourism and convention business. Proponents highlight the act as a proactive step toward fostering economic growth and enhancing local employment opportunities. Conversely, there may be concerns from some quarters regarding the allocation of tax revenues that traditionally support broader community funding, as dissenters worry that prioritizing tourist-driven projects could detract from other essential services or infrastructure needs within the municipality.

Contention

Notable points of contention surrounding SB2351 include its potential implications for local versus state control over municipal funding allocations. Critics may voice apprehension that the bill could lead to increased reliance on tourism as a primary revenue source, which might not be sustainable. Additionally, there could be debate over which municipalities are best positioned to take advantage of the provisions given the specific population and geographic requirements embedded in the legislation. The restrictions placed on which municipalities qualify for these benefits might ignite discussions around equity and fairness, especially for smaller or rural communities that may not meet the population criteria.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 152
    • Section: 155

Companion Bills

TX HB3324

Identical Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.

Similar Bills

No similar bills found.