Texas 2025 - 89th Regular

Texas House Bill HB3118 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R10435 JBD-F
2	2	By: Troxclair H.B. No. 3118
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the use of municipal hotel occupancy tax revenue in
10	10	certain municipalities.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 351.101(a), Tax Code, is amended to read
13	13	as follows:
14	14	(a) Revenue from the municipal hotel occupancy tax may be
15	15	used only to promote tourism and the convention and hotel industry,
16	16	and that use is limited to the following:
17	17	(1) the acquisition of sites for and the construction,
18	18	improvement, enlarging, equipping, repairing, operation, and
19	19	maintenance of convention center facilities or visitor information
20	20	centers, or both;
21	21	(2) the furnishing of facilities, personnel, and
22	22	materials for the registration of convention delegates or
23	23	registrants;
24	24	(3) advertising and conducting solicitations and
25	25	promotional programs to attract tourists and convention delegates
26	26	or registrants to the municipality or its vicinity;
27	27	(4) the encouragement, promotion, improvement, and
28	28	application of the arts, including instrumental and vocal music,
29	29	dance, drama, folk art, creative writing, architecture, design and
30	30	allied fields, painting, sculpture, photography, graphic and craft
31	31	arts, motion pictures, radio, television, tape and sound recording,
32	32	and other arts related to the presentation, performance, execution,
33	33	and exhibition of these major art forms;
34	34	(5) historical restoration and preservation projects
35	35	or activities or advertising and conducting solicitations and
36	36	promotional programs to encourage tourists and convention
37	37	delegates to visit preserved historic sites or museums:
38	38	(A) at or in the immediate vicinity of convention
39	39	center facilities or visitor information centers; or
40	40	(B) located elsewhere in the municipality or its
41	41	vicinity that would be frequented by tourists and convention
42	42	delegates;
43	43	(6) expenses, including promotion expenses, directly
44	44	related to a sporting event in which the majority of participants
45	45	are tourists who substantially increase economic activity at hotels
46	46	and motels within the municipality or its vicinity if:
47	47	(A) the municipality is located in a county with
48	48	a population of one million or less;
49	49	(B) the municipality has a population of more
50	50	than 67,000 and is located in two counties with 90 percent of the
51	51	municipality's territory located in a county with a population of
52	52	at least 800,000, and the remaining territory located in a county
53	53	with a population of at least four million; [or]
54	54	(C) the municipality has a population of at least
55	55	200,000 and shares a border with:
56	56	(i) a municipality with a population of at
57	57	least 62,000 that:
58	58	(a) borders Lake Ray Hubbard; and
59	59	(b) is located in two counties, one of
60	60	which has a population of less than 110,000; and
61	61	(ii) Lake Ray Hubbard; or
62	62	(D) the municipality has a population of at least
63	63	19,000 and is wholly located in a county in which the State Capitol
64	64	is located;
65	65	(7) subject to Section 351.1076, the promotion of
66	66	tourism by the enhancement and upgrading of existing sports
67	67	facilities or fields if:
68	68	(A) the municipality owns the facilities or
69	69	fields;
70	70	(B) the municipality:
71	71	(i) has a population of 80,000 or more and
72	72	is located in a county that has a population of 610,000 or less;
73	73	(ii) has a population of at least 80,000 but
74	74	not more than 125,000 and is located in a county that has a
75	75	population of less than 240,000 but more than 233,500;
76	76	(iii) has:
77	77	(a) a population of at least 10,000
78	78	and is located in a county that has a population of more than 70,000
79	79	and borders Lake Livingston; or
80	80	(b) a population of 36,000 or more and
81	81	is located in a county with a population of less than 95,000 that
82	82	borders Oklahoma;
83	83	(iv) has a population of at least 13,000 but
84	84	less than 48,000 and is located in a county that has a population of
85	85	at least 200,000;
86	86	(v) has a population of at least 70,000 but
87	87	less than 90,000 and no part of which is located in a county with a
88	88	population greater than 150,000;
89	89	(vi) is located in a county that:
90	90	(a) is adjacent to the Texas-Mexico
91	91	border;
92	92	(b) has a population of at least
93	93	500,000; and
94	94	(c) does not have a municipality with
95	95	a population greater than 500,000;
96	96	(vii) is located in a county that has a
97	97	population of 100,000 or less and the municipality has a population
98	98	of:
99	99	(a) more than 24,400 and less than
100	100	25,000; or
101	101	(b) more than 28,150 and less than
102	102	31,000;
103	103	(viii) is located in a county that has a
104	104	population of not more than 300,000 and in which a component
105	105	university of the University of Houston System is located;
106	106	(ix) has a population of at least 40,000 and
107	107	the San Marcos River flows through the municipality;
108	108	(x) has a population of more than 67,000 and
109	109	is located in two counties with 90 percent of the municipality's
110	110	territory located in a county with a population of at least 800,000,
111	111	and the remaining territory located in a county with a population of
112	112	at least four million;
113	113	(xi) contains an intersection of
114	114	Interstates 35E and 35W and at least two public universities; or
115	115	(xii) is described by Subdivision (6)(C);
116	116	and
117	117	(C) the sports facilities and fields have been
118	118	used, in the preceding calendar year, a combined total of more than
119	119	10 times for district, state, regional, or national sports
120	120	tournaments;
121	121	(8) for a municipality with a population of at least
122	122	70,000 but less than 90,000, no part of which is located in a county
123	123	with a population greater than 150,000, the construction,
124	124	improvement, enlarging, equipping, repairing, operation, and
125	125	maintenance of a coliseum or multiuse facility;
126	126	(9) signage directing the public to sights and
127	127	attractions that are visited frequently by hotel guests in the
128	128	municipality;
129	129	(10) the construction, improvement, enlarging,
130	130	equipping, repairing, operation, and maintenance of a coliseum or
131	131	multiuse facility, if the municipality:
132	132	(A) has a population of at least 90,000 but less
133	133	than 120,000; and
134	134	(B) is located in two counties, at least one of
135	135	which contains the headwaters of the San Gabriel River; and
136	136	(11) for a municipality with a population of more than
137	137	175,000 but less than 225,000 that is located in two counties, each
138	138	of which has a population of less than 200,000, the construction,
139	139	improvement, enlarging, equipping, repairing, operation, and
140	140	maintenance of a coliseum or multiuse facility and related
141	141	infrastructure or a venue, as defined by Section 334.001(4), Local
142	142	Government Code, that is related to the promotion of tourism.
143	143	SECTION 2. Section 351.1066(a), Tax Code, is amended to
144	144	read as follows:
145	145	(a) This section applies only to:
146	146	(1) a municipality with a population of at least 3,500
147	147	but less than 5,500 that is the county seat of a county with a
148	148	population of less than 50,000 that borders a county with a
149	149	population of more than 1.6 million;
150	150	(2) a municipality with a population of at least 2,800
151	151	but less than 3,500 that is the county seat of a county with a
152	152	population of less than 22,000 that is bordered by the Trinity River
153	153	and includes a state park and a portion of a wildlife management
154	154	area;
155	155	(3) a municipality with a population of at least 8,000
156	156	that is located in a county that borders the Pecos River and that
157	157	has a population of not more than 15,000;
158	158	(4) a municipality with a population of not more than
159	159	15,000 that is located in a county through which the Frio River
160	160	flows and an interstate highway crosses, and that has a population
161	161	of at least 15,000;
162	162	(5) a municipality with a population of not less than
163	163	7,500 that is located in a county with a population of not less than
164	164	40,000 but less than 250,000 that is adjacent to a county with a
165	165	population of less than 750;
166	166	(6) a municipality that is the county seat of a county
167	167	with a population of at least 8,500 and that county contains part of
168	168	the Chaparral Wildlife Management Area; [and]
169	169	(7) a municipality that has a population of not more
170	170	than 25,000, that contains a cultural heritage museum, and that is
171	171	located in a county that borders the United Mexican States and the
172	172	Gulf of Mexico; and
173	173	(8) a municipality that has a population of at least
174	174	19,000 and is wholly located in a county in which the State Capitol
175	175	is located.
176	176	SECTION 3. This Act takes effect immediately if it receives
177	177	a vote of two-thirds of all the members elected to each house, as
178	178	provided by Section 39, Article III, Texas Constitution. If this
179	179	Act does not receive the vote necessary for immediate effect, this
180	180	Act takes effect September 1, 2025.