Texas 2025 - 89th Regular

Texas House Bill HB3259 Compare Versions

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

Old	New	Differences
1	1	89R4016 PRL-D
2	2	By: Tepper H.B. No. 3259
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the ability of certain municipalities and counties to
10	10	elect not to participate in certain event reimbursement programs
11	11	and to the allocation of a portion of the state hotel occupancy tax
12	12	revenue collected in those municipalities and counties.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Chapter 475, Government Code, is amended by
15	15	adding Subchapter F to read as follows:
16	16	SUBCHAPTER F. OPTION FOR CERTAIN MUNICIPALITIES AND COUNTIES TO
17	17	ELECT NOT TO PARTICIPATE IN CERTAIN EVENT REIMBURSEMENT PROGRAMS
18	18	Sec. 475.0251. OPTION FOR CERTAIN MUNICIPALITIES AND
19	19	COUNTIES TO ELECT NOT TO PARTICIPATE IN CERTAIN EVENT REIMBURSEMENT
20	20	PROGRAMS. (a) A municipality or county with a population of
21	21	400,000 or less may elect not to participate in the major events
22	22	reimbursement program under Chapter 478 and the events trust fund
23	23	under Chapter 480.
24	24	(b) A municipality or county that makes the election
25	25	authorized under this section is eligible to receive an allocation
26	26	of state hotel occupancy tax revenue collected in the municipality
27	27	or county as provided by Section 156.2514, Tax Code.
28	28	(c) For a period of four state fiscal years beginning
29	29	September 1, 2027, and for each period of four state fiscal years
30	30	that occurs after that period ends, a municipality or county may
31	31	make the election authorized under this section by providing
32	32	written notice of the election to the office of the governor.
33	33	(d) A municipality or county that makes the election
34	34	authorized under this section may not participate as an endorsing
35	35	municipality or endorsing county under Chapter 478, and is
36	36	ineligible for receipt of a disbursement from a fund established
37	37	under Chapter 480, during the four-year period for which the
38	38	municipality or county submits the notice required by Subsection
39	39	(c).
40	40	(e) A municipality or county that made the election
41	41	authorized under this section and that wishes to resume
42	42	participation in the major events reimbursement program and the
43	43	events trust fund after the expiration of the most recent four-year
44	44	period for which the municipality or county submitted the notice
45	45	required by Subsection (c) may revoke the election by providing
46	46	notice of the revocation to the office of the governor before the
47	47	earlier of:
48	48	(1) September 1 of the first year of the four-year
49	49	period beginning after the end of the most recent four-year period
50	50	for which the municipality or county submitted the notice required
51	51	by Subsection (c); or
52	52	(2) the date that is four months before the date an
53	53	eligible event under Section 478.0051 or Section 480.0051 will be
54	54	held in the municipality or county.
55	55	(f) A municipality or county that revokes an election
56	56	authorized under this section in the manner required by Subsection
57	57	(e) is eligible to resume participation in the major events
58	58	reimbursement program and the events trust fund on September 1 of
59	59	the first year beginning after the end of the most recent four-year
60	60	period for which the municipality or county submitted the notice
61	61	required by Subsection (c).
62	62	SECTION 2. Section 478.0051, Government Code, is amended by
63	63	adding Subsection (d) to read as follows:
64	64	(d) Notwithstanding Subsection (b), an event listed in
65	65	Section 478.0001(3) may not receive funding through the program if
66	66	the event is held at a site in:
67	67	(1) a municipality that makes the election authorized
68	68	under Section 475.0251; or
69	69	(2) a county that makes the election authorized under
70	70	Section 475.0251, unless the event is held in a municipality that
71	71	does not make the election authorized under that section.
72	72	SECTION 3. Section 480.0051, Government Code, is amended to
73	73	read as follows:
74	74	Sec. 480.0051. EVENTS ELIGIBLE FOR FUNDING. (a) An event
75	75	is eligible for funding under this chapter only if:
76	76	(1) a site selection organization, after considering
77	77	through a highly competitive selection process one or more sites
78	78	not in this state, selects a site in this state for the event to be
79	79	held:
80	80	(A) one time; or
81	81	(B) if the event is scheduled under an event
82	82	contract or event support contract to be held each year for a period
83	83	of years, one time in each year;
84	84	(2) a site selection organization selects a site in
85	85	this state as:
86	86	(A) the sole site for the event; or
87	87	(B) the sole site for the event in a region
88	88	composed of this state and one or more adjoining states; and
89	89	(3) the event is held not more than one time in any
90	90	year in this state or an adjoining state.
91	91	(b) Notwithstanding Subsection (a), an event is ineligible
92	92	for funding under this chapter if the event is held at a site in:
93	93	(1) a municipality that makes the election authorized
94	94	under Section 475.0251; or
95	95	(2) a county that makes the election authorized under
96	96	Section 475.0251, unless the event is held in a municipality that
97	97	does not make the election authorized under that section.
98	98	SECTION 4. Section 480.00515, Government Code, is amended
99	99	to read as follows:
100	100	Sec. 480.00515. SINGLE YEAR CLASSIFICATION FOR ELIGIBILITY
101	101	PURPOSES FOR CERTAIN SPORTING EVENTS. For purposes of Sections
102	102	480.0051(a)(1) [480.0051(1)] and (3), a sporting event is
103	103	considered to be held one time in each year if the event is held only
104	104	one time in any annual season for that sport.
105	105	SECTION 5. Subchapter F, Chapter 156, Tax Code, is amended
106	106	by adding Section 156.2514 to read as follows:
107	107	Sec. 156.2514. ALLOCATION OF REVENUE TO CERTAIN
108	108	MUNICIPALITIES AND COUNTIES. (a) In this section:
109	109	(1) "Eligible county" means a county that makes the
110	110	election described by Section 475.0251, Government Code.
111	111	(2) "Eligible municipality" means a municipality that
112	112	makes the election described by Section 475.0251, Government Code.
113	113	(b) For the public purpose of economic development in rural
114	114	areas of this state, not later than the last day of the month
115	115	following a calendar quarter during which a municipality or county
116	116	is an eligible municipality or county, the municipality or county
117	117	is entitled to receive an allocation of a portion of the revenue
118	118	derived from the tax imposed under this chapter and collected from
119	119	hotels in the municipality or county, as applicable, in the manner
120	120	provided by this section.
121	121	(c) This subsection applies to an eligible municipality
122	122	located in a county that is not an eligible county. The amount of
123	123	the allocation an eligible municipality to which this subsection
124	124	applies is entitled to receive is equal to the amount of revenue
125	125	derived from the collection of the tax imposed under this chapter at
126	126	a rate of four percent and received from hotels located in the
127	127	eligible municipality.
128	128	(d) This subsection applies to an eligible municipality
129	129	located in a county that is an eligible county. The amount of the
130	130	allocation an eligible municipality to which this subsection
131	131	applies is entitled to receive is equal to 50 percent of the amount
132	132	of revenue derived from the collection of the tax imposed under this
133	133	chapter at a rate of four percent and received from hotels located
134	134	in the eligible municipality.
135	135	(e) This subsection applies to an eligible county in which
136	136	only municipalities that are not eligible municipalities are
137	137	located. The amount of the allocation an eligible county to which
138	138	this subsection applies is entitled to receive is equal to the
139	139	amount of revenue derived from the collection of the tax imposed
140	140	under this chapter at a rate of four percent and received from all
141	141	hotels located in the eligible county that are not located in a
142	142	municipality.
143	143	(f) This subsection applies to an eligible county in which
144	144	only municipalities that are eligible municipalities are located.
145	145	An eligible county to which this subsection applies is entitled to
146	146	receive an allocation equal to the sum of:
147	147	(1) 50 percent of the amount of revenue derived from
148	148	the collection of the tax imposed under this chapter at a rate of
149	149	four percent and received from hotels located in each eligible
150	150	municipality located in the eligible county; and
151	151	(2) the amount of revenue derived from the collection
152	152	of the tax imposed under this chapter at a rate of four percent and
153	153	received from hotels located in the eligible county that are not
154	154	located in an eligible municipality.
155	155	(g) This subsection applies to an eligible county in which
156	156	both eligible municipalities and municipalities that are not
157	157	eligible municipalities are located. An eligible county to which
158	158	this subsection applies is entitled to receive an allocation equal
159	159	to the sum of:
160	160	(1) 50 percent of the amount of revenue derived from
161	161	the collection of the tax imposed under this chapter at a rate of
162	162	four percent and received from hotels located in each eligible
163	163	municipality located in the eligible county; and
164	164	(2) the amount of revenue derived from the collection
165	165	of the tax imposed under this chapter at a rate of four percent and
166	166	received from hotels located in the eligible county that are not
167	167	located in a municipality.
168	168	(h) As soon as practicable after determining the amount to
169	169	which an eligible municipality or eligible county is entitled under
170	170	this section, the comptroller shall issue to the municipality or
171	171	county a warrant drawn on the general revenue fund for that amount.
172	172	(i) Money received under this section may be used:
173	173	(1) by an eligible municipality only in the manner
174	174	prescribed by Subchapter B, Chapter 351; and
175	175	(2) by an eligible county only in the manner
176	176	prescribed by Subchapter B, Chapter 352.
177	177	SECTION 6. This Act takes effect September 1, 2025.