Texas 2025 - 89th Regular

Texas House Bill HB1186

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

Caption

Relating to the entitlement of certain municipalities to receive tax revenue from certain establishments located near a hotel and convention center project.

Impact

If enacted, this legislation would particularly benefit larger municipalities in Texas, enabling them to capture additional tax revenue that could be reinvested into community services and infrastructure. The increase in financial resources could assist these municipalities in improving their competitive edge in hosting conventions, thereby impacting local business revenues positively. However, the bill's potential to redistribute tax revenues could also lead to concerns in smaller municipalities, which may not receive similar financial benefits, potentially widening the gap in economic opportunities across different regions.

Summary

House Bill 1186 introduces amendments to the Texas Tax Code, specifically enhancing the entitlements of certain municipalities to receive tax revenue generated from establishments located in proximity to hotel and convention center projects. The bill particularly focuses on municipalities with populations of 130,000 or more, extending benefits and affirming revenue entitlements that align with specific tourism and convention-related ventures. This is aimed at stimulating local economies and supporting projects that attract visitors and business to the area.

Contention

During discussions surrounding HB 1186, there were points of contention regarding its implications for fairness in tax revenue distribution. Critics may argue that the bill favors larger cities at the expense of smaller municipalities, which could hinder their capacity to develop similar tourism projects. Supporters, on the other hand, advocate that the bill is a strategic move to enhance the economic landscape for larger cities, which already manage greater tourist influx and demand for convention facilities. The debate encapsulates a broader discussion on equitable resource allocation within the state and the varying capacities of municipalities to generate economic growth.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 157

Companion Bills

TX SB529

Identical Relating to the entitlement of certain municipalities to receive tax revenue from certain establishments located near a hotel and convention center project.

Similar Bills

No similar bills found.