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Texas Senate Bill SB2420

Texas 2023 - 88th Regular

Texas Senate Bill SB2420 Compare Versions

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11 By: Johnson S.B. No. 2420
22
33
44 A BILL TO BE ENTITLED
55 AN ACT
66 relating to the use of municipal hotel occupancy tax revenue in
77 certain municipalities.
88 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
99 SECTION 1. Section 351.003, Tax Code, is amended by adding
1010 Subsection (g) to read as follows:
1111 (g) The rate in a municipality that has a population of at
1212 least 150,000 and is partially located in a county that contains a
1313 portion of Cedar Creek Reservoir and has a population of at least
1414 145,000 may not exceed nine percent of the price paid for a room.
1515 The municipality shall allocate for the construction, expansion,
1616 maintenance, or operation of convention center facilities all
1717 revenue received by the municipality that is derived from the
1818 application of the tax at a rate of more than seven percent of the
1919 price paid for a room in a hotel.
2020 SECTION 2. Section 351.152, Tax Code, is amended to read as
2121 follows:
2222 Sec. 351.152. APPLICABILITY. This subchapter applies only
2323 to:
2424 (1) a municipality described by Section
2525 351.001(7)(B);
2626 (2) a municipality described by Section
2727 351.001(7)(D);
2828 (3) a municipality described by Section
2929 351.001(7)(E);
3030 (4) a municipality described by Section
3131 351.102(e)(3);
3232 (5) a municipality that contains more than 75 percent
3333 of the population of a county with a population of 1.5 million or
3434 more;
3535 (6) a municipality with a population of 150,000 or
3636 more but less than 200,000 that is partially located in at least one
3737 county with a population of 125,000 or more;
3838 (7) a municipality with a population of 150,000 or
3939 more but less than one million that is located in one county with a
4040 population of 2.3 million or more;
4141 (8) a municipality with a population of 180,000 or
4242 more that:
4343 (A) is located in two counties, each with a
4444 population of 100,000 or more; and
4545 (B) contains an American Quarter Horse Hall of
4646 Fame and Museum;
4747 (9) a municipality with a population of 96,000 or more
4848 that is located in a county that borders Lake Palestine;
4949 (10) a municipality with a population of 96,000 or
5050 more that is located in a county that contains the headwaters of the
5151 San Gabriel River;
5252 (11) a municipality with a population of 99,900 or
5353 more but less than 111,000 that is located in a county with a
5454 population of 135,000 or more;
5555 (12) a municipality with a population of 110,000 or
5656 more but less than 135,000 at least part of which is located in a
5757 county with a population of less than 135,000;
5858 (13) a municipality with a population of 9,000 or more
5959 but less than 10,000 that is located in two counties, each of which
6060 has a population of 662,000 or more and a southern border with a
6161 county with a population of 2.3 million or more;
6262 (14) a municipality with a population of 200,000 or
6363 more but less than 300,000 that contains a component institution of
6464 the Texas Tech University System;
6565 (15) a municipality with a population of 95,000 or
6666 more that:
6767 (A) is located in more than one county; and
6868 (B) borders Lake Lewisville;
6969 (16) a municipality with a population of 45,000 or
7070 more that:
7171 (A) contains a portion of Cedar Hill State Park;
7272 (B) is located in two counties, one of which has a
7373 population of two million or more and one of which has a population
7474 of 149,000 or more; and
7575 (C) has adopted a capital improvement plan for
7676 the construction or expansion of a convention center facility;
7777 (17) a municipality with a population of less than
7878 6,000 that:
7979 (A) is almost wholly located in a county with a
8080 population of 600,000 or more that is adjacent to a county with a
8181 population of two million or more;
8282 (B) is partially located in a county with a
8383 population of 1.8 million or more that is adjacent to a county with
8484 a population of two million or more;
8585 (C) has a visitor center and museum located in a
8686 19th-century rock building in the municipality's downtown; and
8787 (D) has a waterpark open to the public;
8888 (18) a municipality with a population of 56,000 or
8989 more that:
9090 (A) borders Lake Ray Hubbard; and
9191 (B) is located in two counties, one of which has a
9292 population of less than 80,000;
9393 (19) a municipality with a population of 83,000 or
9494 more that:
9595 (A) borders Clear Lake; and
9696 (B) is primarily located in a county with a
9797 population of less than 300,000;
9898 (20) a municipality with a population of less than
9999 2,000 that:
100100 (A) is located adjacent to a bay connected to the
101101 Gulf of Mexico;
102102 (B) is located in a county with a population of
103103 290,000 or more that is adjacent to a county with a population of
104104 four million or more; and
105105 (C) has a boardwalk on the bay;
106106 (21) a municipality with a population of 75,000 or
107107 more that:
108108 (A) is located wholly in one county with a
109109 population of 575,000 or more that is adjacent to a county with a
110110 population of four million or more; and
111111 (B) has adopted a capital improvement plan for
112112 the construction or expansion of a convention center facility;
113113 (22) a municipality with a population of less than
114114 75,000 that is located in three counties, at least one of which has
115115 a population of four million or more;
116116 (23) an eligible coastal municipality with a
117117 population of 3,000 or more but less than 5,000;
118118 (24) a municipality with a population of 90,000 or
119119 more but less than 150,000 that:
120120 (A) is located in three counties; and
121121 (B) contains a branch campus of a component
122122 institution of the University of Houston System;
123123 (25) a municipality that is:
124124 (A) primarily located in a county with a
125125 population of four million or more; and
126126 (B) connected by a bridge to a municipality
127127 described by Subdivision (20);
128128 (26) a municipality with a population of 20,000 or
129129 more but less than 25,000 that:
130130 (A) contains a portion of Mustang Bayou; and
131- (B) is wholly located in a county with a
132- population of less than 500,000;
131+ (B) connected by a bridge to a municipality
132+ described by Subdivision (20);
133133 (27) a municipality with a population of 70,000 or
134134 more but less than 90,000 that is located in two counties, one of
135135 which has a population of four million or more and the other of
136136 which has a population of less than 50,000;
137137 (28) a municipality with a population of 10,000 or
138138 more that:
139139 (A) is wholly located in a county with a
140140 population of four million or more; and
141141 (B) has a city hall located less than three miles
142142 from a space center operated by an agency of the federal government;
143143 (29) a municipality that is the county seat of a
144144 county:
145145 (A) through which the Pedernales River flows; and
146146 (B) in which the birthplace of a president of the
147147 United States is located;
148148 (30) a municipality that contains a portion of U.S.
149149 Highway 79 and State Highway 130;
150150 (31) a municipality with a population of 48,000 or
151151 more but less than 95,000 that is located in two counties, one of
152152 which has a population of 900,000 or more but less than 1.7 million;
153153 (32) a municipality with a population of less than
154154 25,000 that contains a museum of Western American art;
155155 (33) a municipality with a population of 50,000 or
156156 more that is the county seat of a county that contains a portion of
157157 the Sam Houston National Forest;
158158 (34) a municipality with a population of less than
159159 25,000 that:
160160 (A) contains a cultural heritage museum; and
161161 (B) is located in a county that borders the
162162 United Mexican States and the Gulf of Mexico;
163163 (35) a municipality that is the county seat of a county
164164 that:
165165 (A) has a population of 115,000 or more;
166166 (B) is adjacent to a county with a population of
167167 1.8 million or more; and
168168 (C) hosts an annual peach festival;
169169 (36) a municipality that is the county seat of a county
170170 that:
171171 (A) has a population of 585,000 or more; and
172172 (B) is adjacent to a county with a population of
173173 four million or more;
174174 (37) a municipality with a population of less than
175175 10,000 that:
176176 (A) contains a component university of The Texas
177177 A&M University System; and
178178 (B) is located in a county adjacent to a county
179179 that borders Oklahoma;
180180 (38) a municipality with a population of less than
181181 6,100 that:
182182 (A) is located in two counties, each of which has
183183 a population of 600,000 or more but less than two million; and
184184 (B) hosts an annual Cajun Festival;
185185 (39) a municipality with a population of 13,000 or
186186 more that:
187187 (A) is located on an international border; and
188188 (B) is located in a county:
189189 (i) with a population of less than 400,000;
190190 and
191191 (ii) in which at least one World Birding
192192 Center site is located;
193193 (40) a municipality with a population of 4,000 or more
194194 that:
195195 (A) is located on an international border; and
196196 (B) is located not more than five miles from a
197197 state historic site that serves as a visitor center for a state park
198198 that contains 300,000 or more acres of land;
199199 (41) a municipality with a population of 36,000 or
200200 more that is adjacent to at least two municipalities described by
201201 Subdivision (15); [and]
202202 (42) a municipality with a population of 28,000 or
203203 more in which is located a historic railroad depot and heritage
204204 center;
205205 (43) a municipality located in a county that has a
206206 population of not more than 300,000 and in which a component
207207 university of the University of Houston System is located;
208208 (44) a municipality with a population of less than
209209 500,000 that is:
210210 (A) located in two counties; and
211211 (B) adjacent to a municipality described by
212212 Subdivision (31); [and]
213213 (45) a municipality that:
214214 (A) has a population of more than 67,000; and
215215 (B) is located in two counties with 90 percent of
216216 the municipality's territory located in a county with a population
217217 of at least 580,000, and the remaining territory located in a county
218218 with a population of at least four million; and
219219 (46) a municipality that has a population of at least
220220 150,000 and is partially located in a county that contains a portion
221221 of Cedar Creek Reservoir and has a population of at least 145,000.
222222 SECTION 3. Section 351.157(b), Tax Code, is amended to read
223223 as follows:
224224 (b) This section applies only to:
225225 (1) a municipality described by Section 351.152(3);
226226 (2) a municipality described by Section 351.152(6);
227227 (3) a municipality described by Section 351.152(7);
228228 (4) a municipality described by Section 351.152(10);
229229 (4-a) a municipality described by Section
230230 351.152(14);
231231 (5) a municipality described by Section 351.152(16);
232232 (6) a municipality described by Section 351.152(22);
233233 (7) a municipality described by Section 351.152(25);
234234 (8) a municipality described by Section 351.152(34);
235235 (9) a municipality described by Section 351.152(35);
236236 (10) a municipality described by Section 351.152(36);
237237 (11) a municipality described by Section 351.152(38);
238238 [and]
239239 (12) a municipality described by Section 351.152(43);
240240 and
241241 (13) a municipality described by Section 351.152 (46).
242242 SECTION 4. This Act takes effect September 1, 2023.