| 1 | 1 | | By: Paxton S.B. No. 720 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the authority of certain municipalities to receive |
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| 7 | 7 | | certain tax revenue derived from a hotel and convention center |
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| 8 | 8 | | project and to pledge certain tax revenue for the payment of |
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| 9 | 9 | | obligations related to the project. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 351.152, Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | Sec. 351.152. APPLICABILITY. This subchapter applies only |
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| 14 | 14 | | to: |
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| 15 | 15 | | (1) a municipality described by Section |
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| 16 | 16 | | 351.001(7)(B); |
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| 17 | 17 | | (2) a municipality described by Section |
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| 18 | 18 | | 351.001(7)(D); |
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| 19 | 19 | | (3) a municipality described by Section |
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| 20 | 20 | | 351.001(7)(E); |
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| 21 | 21 | | (4) a municipality described by Section |
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| 22 | 22 | | 351.102(e)(3); |
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| 23 | 23 | | (5) a municipality that contains more than 75 percent |
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| 24 | 24 | | of the population of a county with a population of 1.5 million or |
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| 25 | 25 | | more; |
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| 26 | 26 | | (6) a municipality with a population of 150,000 or |
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| 27 | 27 | | more but less than 200,000 that is partially located in at least one |
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| 28 | 28 | | county with a population of 125,000 or more; |
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| 29 | 29 | | (7) a municipality with a population of 150,000 or |
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| 30 | 30 | | more but less than one million that is located in one county with a |
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| 31 | 31 | | population of 2.3 million or more; |
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| 32 | 32 | | (8) a municipality with a population of 180,000 or |
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| 33 | 33 | | more that: |
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| 34 | 34 | | (A) is located in two counties, each with a |
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| 35 | 35 | | population of 100,000 or more; and |
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| 36 | 36 | | (B) contains an American Quarter Horse Hall of |
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| 37 | 37 | | Fame and Museum; |
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| 38 | 38 | | (9) a municipality with a population of 96,000 or more |
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| 39 | 39 | | that is located in a county that borders Lake Palestine; |
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| 40 | 40 | | (10) a municipality with a population of 96,000 or |
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| 41 | 41 | | more that is located in a county that contains the headwaters of the |
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| 42 | 42 | | San Gabriel River; |
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| 43 | 43 | | (11) a municipality with a population of 99,900 or |
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| 44 | 44 | | more but less than 111,000 that is located in a county with a |
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| 45 | 45 | | population of 135,000 or more; |
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| 46 | 46 | | (12) a municipality with a population of 110,000 or |
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| 47 | 47 | | more but less than 135,000 at least part of which is located in a |
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| 48 | 48 | | county with a population of less than 135,000; |
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| 49 | 49 | | (13) a municipality with a population of 9,000 or more |
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| 50 | 50 | | but less than 10,000 that is located in two counties, each of which |
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| 51 | 51 | | has a population of 662,000 or more and a southern border with a |
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| 52 | 52 | | county with a population of 2.3 million or more; |
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| 53 | 53 | | (14) a municipality with a population of 200,000 or |
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| 54 | 54 | | more but less than 300,000 that contains a component institution of |
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| 55 | 55 | | the Texas Tech University System; |
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| 56 | 56 | | (15) a municipality with a population of 95,000 or |
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| 57 | 57 | | more that: |
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| 58 | 58 | | (A) is located in more than one county; and |
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| 59 | 59 | | (B) borders Lake Lewisville; |
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| 60 | 60 | | (16) a municipality with a population of 45,000 or |
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| 61 | 61 | | more that: |
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| 62 | 62 | | (A) contains a portion of Cedar Hill State Park; |
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| 63 | 63 | | (B) is located in two counties, one of which has a |
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| 64 | 64 | | population of two million or more and one of which has a population |
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| 65 | 65 | | of 149,000 or more; and |
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| 66 | 66 | | (C) has adopted a capital improvement plan for |
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| 67 | 67 | | the construction or expansion of a convention center facility; |
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| 68 | 68 | | (17) a municipality with a population of less than |
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| 69 | 69 | | 6,000 that: |
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| 70 | 70 | | (A) is almost wholly located in a county with a |
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| 71 | 71 | | population of 600,000 or more that is adjacent to a county with a |
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| 72 | 72 | | population of two million or more; |
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| 73 | 73 | | (B) is partially located in a county with a |
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| 74 | 74 | | population of 1.8 million or more that is adjacent to a county with |
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| 75 | 75 | | a population of two million or more; |
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| 76 | 76 | | (C) has a visitor center and museum located in a |
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| 77 | 77 | | 19th-century rock building in the municipality's downtown; and |
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| 78 | 78 | | (D) has a waterpark open to the public; |
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| 79 | 79 | | (18) a municipality with a population of 56,000 or |
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| 80 | 80 | | more that: |
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| 81 | 81 | | (A) borders Lake Ray Hubbard; and |
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| 82 | 82 | | (B) is located in two counties, one of which has a |
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| 83 | 83 | | population of less than 80,000; |
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| 84 | 84 | | (19) a municipality with a population of 83,000 or |
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| 85 | 85 | | more that: |
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| 86 | 86 | | (A) borders Clear Lake; and |
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| 87 | 87 | | (B) is primarily located in a county with a |
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| 88 | 88 | | population of less than 300,000; |
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| 89 | 89 | | (20) a municipality with a population of less than |
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| 90 | 90 | | 2,000 that: |
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| 91 | 91 | | (A) is located adjacent to a bay connected to the |
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| 92 | 92 | | Gulf of Mexico; |
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| 93 | 93 | | (B) is located in a county with a population of |
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| 94 | 94 | | 290,000 or more that is adjacent to a county with a population of |
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| 95 | 95 | | four million or more; and |
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| 96 | 96 | | (C) has a boardwalk on the bay; |
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| 97 | 97 | | (21) a municipality with a population of 75,000 or |
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| 98 | 98 | | more that: |
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| 99 | 99 | | (A) is located wholly in one county with a |
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| 100 | 100 | | population of 575,000 or more that is adjacent to a county with a |
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| 101 | 101 | | population of four million or more; and |
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| 102 | 102 | | (B) has adopted a capital improvement plan for |
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| 103 | 103 | | the construction or expansion of a convention center facility; |
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| 104 | 104 | | (22) a municipality with a population of less than |
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| 105 | 105 | | 75,000 that is located in three counties, at least one of which has |
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| 106 | 106 | | a population of four million or more; |
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| 107 | 107 | | (23) an eligible coastal municipality with a |
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| 108 | 108 | | population of 3,000 or more but less than 5,000; |
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| 109 | 109 | | (24) a municipality with a population of 90,000 or |
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| 110 | 110 | | more but less than 150,000 that: |
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| 111 | 111 | | (A) is located in three counties; and |
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| 112 | 112 | | (B) contains a branch campus of a component |
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| 113 | 113 | | institution of the University of Houston System; |
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| 114 | 114 | | (25) a municipality that is: |
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| 115 | 115 | | (A) primarily located in a county with a |
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| 116 | 116 | | population of four million or more; and |
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| 117 | 117 | | (B) connected by a bridge to a municipality |
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| 118 | 118 | | described by Subdivision (20); |
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| 119 | 119 | | (26) a municipality with a population of 20,000 or |
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| 120 | 120 | | more but less than 25,000 that: |
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| 121 | 121 | | (A) contains a portion of Mustang Bayou; and |
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| 122 | 122 | | (B) is wholly located in a county with a |
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| 123 | 123 | | population of less than 500,000; |
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| 124 | 124 | | (27) a municipality with a population of 70,000 or |
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| 125 | 125 | | more but less than 90,000 that is located in two counties, one of |
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| 126 | 126 | | which has a population of four million or more and the other of |
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| 127 | 127 | | which has a population of less than 50,000; |
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| 128 | 128 | | (28) a municipality with a population of 10,000 or |
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| 129 | 129 | | more that: |
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| 130 | 130 | | (A) is wholly located in a county with a |
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| 131 | 131 | | population of four million or more; and |
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| 132 | 132 | | (B) has a city hall located less than three miles |
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| 133 | 133 | | from a space center operated by an agency of the federal government; |
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| 134 | 134 | | (29) a municipality that is the county seat of a |
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| 135 | 135 | | county: |
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| 136 | 136 | | (A) through which the Pedernales River flows; and |
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| 137 | 137 | | (B) in which the birthplace of a president of the |
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| 138 | 138 | | United States is located; |
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| 139 | 139 | | (30) a municipality that contains a portion of U.S. |
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| 140 | 140 | | Highway 79 and State Highway 130; |
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| 141 | 141 | | (31) a municipality with a population of 48,000 or |
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| 142 | 142 | | more but less than 95,000 that is located in two counties, one of |
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| 143 | 143 | | which has a population of 900,000 or more but less than 1.7 million; |
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| 144 | 144 | | (32) a municipality with a population of less than |
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| 145 | 145 | | 25,000 that contains a museum of Western American art; |
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| 146 | 146 | | (33) a municipality with a population of 50,000 or |
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| 147 | 147 | | more that is the county seat of a county that contains a portion of |
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| 148 | 148 | | the Sam Houston National Forest; |
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| 149 | 149 | | (34) a municipality with a population of less than |
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| 150 | 150 | | 25,000 that: |
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| 151 | 151 | | (A) contains a cultural heritage museum; and |
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| 152 | 152 | | (B) is located in a county that borders the |
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| 153 | 153 | | United Mexican States and the Gulf of Mexico; |
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| 154 | 154 | | (35) a municipality that is the county seat of a county |
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| 155 | 155 | | that: |
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| 156 | 156 | | (A) has a population of 115,000 or more; |
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| 157 | 157 | | (B) is adjacent to a county with a population of |
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| 158 | 158 | | 1.8 million or more; and |
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| 159 | 159 | | (C) hosts an annual peach festival; |
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| 160 | 160 | | (36) a municipality that is the county seat of a county |
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| 161 | 161 | | that: |
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| 162 | 162 | | (A) has a population of 585,000 or more; and |
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| 163 | 163 | | (B) is adjacent to a county with a population of |
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| 164 | 164 | | four million or more; |
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| 165 | 165 | | (37) a municipality with a population of less than |
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| 166 | 166 | | 10,000 that: |
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| 167 | 167 | | (A) contains a component university of The Texas |
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| 168 | 168 | | A&M University System; and |
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| 169 | 169 | | (B) is located in a county adjacent to a county |
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| 170 | 170 | | that borders Oklahoma; |
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| 171 | 171 | | (38) a municipality with a population of less than |
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| 172 | 172 | | 6,100 that: |
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| 173 | 173 | | (A) is located in two counties, each of which has |
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| 174 | 174 | | a population of 600,000 or more but less than two million; and |
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| 175 | 175 | | (B) hosts an annual Cajun Festival; |
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| 176 | 176 | | (39) a municipality with a population of 13,000 or |
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| 177 | 177 | | more that: |
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| 178 | 178 | | (A) is located on an international border; and |
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| 179 | 179 | | (B) is located in a county: |
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| 180 | 180 | | (i) with a population of less than 400,000; |
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| 181 | 181 | | and |
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| 182 | 182 | | (ii) in which at least one World Birding |
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| 183 | 183 | | Center site is located; |
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| 184 | 184 | | (40) a municipality with a population of 4,000 or more |
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| 185 | 185 | | that: |
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| 186 | 186 | | (A) is located on an international border; and |
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| 187 | 187 | | (B) is located not more than five miles from a |
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| 188 | 188 | | state historic site that serves as a visitor center for a state park |
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| 189 | 189 | | that contains 300,000 or more acres of land; |
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| 190 | 190 | | (41) a municipality with a population of 36,000 or |
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| 191 | 191 | | more that is adjacent to at least two municipalities described by |
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| 192 | 192 | | Subdivision (15); |
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| 193 | 193 | | (42) a municipality with a population of 28,000 or |
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| 194 | 194 | | more in which is located a historic railroad depot and heritage |
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| 195 | 195 | | center; |
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| 196 | 196 | | (43) a municipality located in a county that has a |
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| 197 | 197 | | population of not more than 300,000 and in which a component |
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| 198 | 198 | | university of the University of Houston System is located; |
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| 199 | 199 | | (44) a municipality with a population of less than |
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| 200 | 200 | | 500,000 that is: |
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| 201 | 201 | | (A) located in two counties; and |
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| 202 | 202 | | (B) adjacent to a municipality described by |
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| 203 | 203 | | Subdivision (31); [and] |
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| 204 | 204 | | (45) a municipality that: |
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| 205 | 205 | | (A) has a population of more than 67,000; and |
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| 206 | 206 | | (B) is located in two counties with 90 percent of |
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| 207 | 207 | | the municipality's territory located in a county with a population |
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| 208 | 208 | | of at least 580,000, and the remaining territory located in a county |
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| 209 | 209 | | with a population of at least four million; |
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| 210 | 210 | | (46) a municipality that: |
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| 211 | 211 | | (A) has a population of 100,000 or more; and |
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| 212 | 212 | | (B) is wholly located in, but is not the county |
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| 213 | 213 | | seat of, a county with a population of one million or more: |
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| 214 | 214 | | (i) in which all or part of a municipality |
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| 215 | 215 | | with a population of one million or more is located; and |
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| 216 | 216 | | (ii) that is adjacent to a county with a |
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| 217 | 217 | | population of 2.5 million or more; and |
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| 218 | 218 | | (47) a municipality that is the county seat of a |
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| 219 | 219 | | county: |
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| 220 | 220 | | (A) with a population of one million or more; |
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| 221 | 221 | | (B) in which all or part of a municipality with a |
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| 222 | 222 | | population of one million or more is located; and |
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| 223 | 223 | | (C) that is located adjacent to a county with a |
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| 224 | 224 | | population of 2.5 million or more. |
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| 225 | 225 | | SECTION 2. Section 351.153(a), Tax Code, is amended to read |
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| 226 | 226 | | as follows: |
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| 227 | 227 | | (a) This section applies only to a municipality described by |
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| 228 | 228 | | Section 351.152(6), [or] (29), or (47). |
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| 229 | 229 | | SECTION 3. Sections 351.157(b) and (c), Tax Code, are |
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| 230 | 230 | | amended to read as follows: |
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| 231 | 231 | | (b) This section applies only to: |
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| 232 | 232 | | (1) a municipality described by Section 351.152(3); |
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| 233 | 233 | | (2) a municipality described by Section 351.152(6); |
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| 234 | 234 | | (3) a municipality described by Section 351.152(7); |
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| 235 | 235 | | (4) a municipality described by Section 351.152(10); |
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| 236 | 236 | | (4-a) a municipality described by Section |
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| 237 | 237 | | 351.152(14); |
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| 238 | 238 | | (5) a municipality described by Section 351.152(16); |
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| 239 | 239 | | (6) a municipality described by Section 351.152(22); |
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| 240 | 240 | | (7) a municipality described by Section 351.152(25); |
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| 241 | 241 | | (8) a municipality described by Section 351.152(34); |
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| 242 | 242 | | (9) a municipality described by Section 351.152(35); |
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| 243 | 243 | | (10) a municipality described by Section 351.152(36); |
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| 244 | 244 | | (11) a municipality described by Section 351.152(38); |
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| 245 | 245 | | [and] |
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| 246 | 246 | | (12) a municipality described by Section 351.152(43); |
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| 247 | 247 | | and |
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| 248 | 248 | | (13) a municipality described by Section 351.152(46). |
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| 249 | 249 | | (c) A municipality is entitled to receive revenue under |
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| 250 | 250 | | Subsection (d) derived from the following types of establishments |
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| 251 | 251 | | that meet the requirements of Subsections (a)(1), (2), (3), and |
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| 252 | 252 | | (4): |
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| 253 | 253 | | (1) for a municipality described by Subsection (b)(1): |
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| 254 | 254 | | (A) restaurants, bars, and retail |
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| 255 | 255 | | establishments; and |
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| 256 | 256 | | (B) swimming pools and swimming facilities owned |
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| 257 | 257 | | or operated by the related qualified hotel; |
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| 258 | 258 | | (2) for a municipality described by Subsection (b)(2), |
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| 259 | 259 | | swimming pools and swimming facilities, restaurants, bars, and |
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| 260 | 260 | | retail establishments; |
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| 261 | 261 | | (3) for a municipality described by Subsection (b)(3), |
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| 262 | 262 | | restaurants, bars, and retail establishments; |
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| 263 | 263 | | (4) for a municipality described by Subsection (b)(4): |
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| 264 | 264 | | (A) restaurants, bars, and retail |
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| 265 | 265 | | establishments; and |
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| 266 | 266 | | (B) swimming pools and swimming facilities owned |
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| 267 | 267 | | or operated by the related qualified hotel; |
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| 268 | 268 | | (4-a) for a municipality described by Subsection |
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| 269 | 269 | | (b)(4-a): |
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| 270 | 270 | | (A) restaurants, bars, and retail |
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| 271 | 271 | | establishments; and |
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| 272 | 272 | | (B) swimming pools and swimming facilities owned |
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| 273 | 273 | | or operated by the related qualified hotel; |
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| 274 | 274 | | (5) for a municipality described by Subsection (b)(5), |
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| 275 | 275 | | restaurants, bars, and retail establishments; |
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| 276 | 276 | | (6) for a municipality described by Subsection (b)(6), |
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| 277 | 277 | | restaurants, bars, and retail establishments; |
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| 278 | 278 | | (7) for a municipality described by Subsection (b)(7), |
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| 279 | 279 | | restaurants, bars, and retail establishments; |
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| 280 | 280 | | (8) for a municipality described by Subsection (b)(8), |
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| 281 | 281 | | restaurants, bars, and retail establishments; |
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| 282 | 282 | | (9) for a municipality described by Subsection (b)(9), |
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| 283 | 283 | | restaurants, bars, and retail establishments; |
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| 284 | 284 | | (10) for a municipality described by Subsection |
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| 285 | 285 | | (b)(10): |
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| 286 | 286 | | (A) restaurants, bars, and retail |
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| 287 | 287 | | establishments; and |
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| 288 | 288 | | (B) swimming pools and swimming facilities owned |
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| 289 | 289 | | or operated by the related qualified hotel; |
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| 290 | 290 | | (11) for a municipality described by Subsection |
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| 291 | 291 | | (b)(11): |
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| 292 | 292 | | (A) restaurants, bars, and retail |
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| 293 | 293 | | establishments; and |
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| 294 | 294 | | (B) swimming pools and swimming facilities owned |
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| 295 | 295 | | or operated by the related qualified hotel; [and] |
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| 296 | 296 | | (12) for a municipality described by Subsection |
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| 297 | 297 | | (b)(12): |
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| 298 | 298 | | (A) restaurants, bars, and retail |
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| 299 | 299 | | establishments; and |
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| 300 | 300 | | (B) swimming pools and swimming facilities owned |
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| 301 | 301 | | or operated by the related qualified hotel; and |
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| 302 | 302 | | (13) for a municipality described by Subsection |
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| 303 | 303 | | (b)(13): |
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| 304 | 304 | | (A) restaurants, bars, and retail |
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| 305 | 305 | | establishments; and |
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| 306 | 306 | | (B) swimming pools and swimming facilities owned |
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| 307 | 307 | | or operated by the related qualified hotel. |
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| 308 | 308 | | SECTION 4. Subchapter C, Chapter 351, Tax Code, is amended |
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| 309 | 309 | | by adding Section 351.161 to read as follows: |
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| 310 | 310 | | Sec. 351.161. RECAPTURE OF LOST STATE TAX REVENUE FROM |
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| 311 | 311 | | CERTAIN MUNICIPALITIES. (a) This section applies only to a |
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| 312 | 312 | | municipality described by Section 351.152(46) or (47). |
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| 313 | 313 | | (b) On the 20th anniversary of the date a hotel designated |
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| 314 | 314 | | as a qualified hotel by a municipality to which this section applies |
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| 315 | 315 | | is open for initial occupancy, the comptroller shall determine: |
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| 316 | 316 | | (1) the total amount of state tax revenue received |
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| 317 | 317 | | under Section 351.156 and, if applicable, under Section 351.157 by |
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| 318 | 318 | | the municipality from the qualified project of which the qualified |
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| 319 | 319 | | hotel was a part during the period for which the municipality was |
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| 320 | 320 | | entitled to receive that revenue; and |
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| 321 | 321 | | (2) the total amount of state tax revenue described by |
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| 322 | 322 | | Subdivision (1) received by the state during the period beginning |
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| 323 | 323 | | on the 10th anniversary of the date the qualified hotel opened for |
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| 324 | 324 | | initial occupancy and ending on the 20th anniversary of that date |
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| 325 | 325 | | from the same sources from which the municipality received the |
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| 326 | 326 | | revenue described by Subdivision (1). |
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| 327 | 327 | | (c) If the amount determined under Subsection (b)(1) |
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| 328 | 328 | | exceeds the amount determined under Subsection (b)(2), the |
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| 329 | 329 | | comptroller shall promptly provide written notice to the |
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| 330 | 330 | | municipality stating that the municipality must remit to the |
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| 331 | 331 | | comptroller the difference between those two amounts in the manner |
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| 332 | 332 | | provided by this subsection. The municipality shall, using money |
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| 333 | 333 | | lawfully available to the municipality for the purpose, remit |
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| 334 | 334 | | monthly payments to the comptroller in an amount equal to the total |
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| 335 | 335 | | amount of municipal hotel occupancy tax revenue received by the |
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| 336 | 336 | | municipality from the qualified hotel in the preceding month until |
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| 337 | 337 | | the amount remitted to the comptroller equals the total amount due |
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| 338 | 338 | | as stated in the notice. The first payment required under this |
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| 339 | 339 | | subsection must be made not later than the 30th day after the date |
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| 340 | 340 | | the municipality receives the notice from the comptroller. |
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| 341 | 341 | | Subsequent payments are due on the 20th day of each month until the |
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| 342 | 342 | | total amount stated in the notice is paid. The comptroller shall |
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| 343 | 343 | | prescribe the procedure a municipality must use to remit a payment |
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| 344 | 344 | | required by this subsection to the comptroller. |
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| 345 | 345 | | (d) The comptroller shall deposit revenue received under |
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| 346 | 346 | | this section in the manner prescribed by Section 156.251. |
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| 347 | 347 | | SECTION 5. This Act takes effect September 1, 2023. |
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