By: Perez of El Paso H.B. No. 5625
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain municipalities and local
government corporations to use certain tax revenue for certain
qualified projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.105, Tax Code, is amended by
amending Subsection (b) and adding Subsection (k) to read as
follows:
(b) This section applies only to a qualified project located
in:
(1) a municipality with a population of at least
650,00 but less than 750,000 according to the most recent federal
decennial census; or
(2) a municipality with a population of at least
750,000 located on the Texas/Mexico border.
(k) A local government corporation to which this subsection
applies may act as a municipality under this section and is
considered to be a municipality for purposes of this section. With
respect to a local government corporation to which this subsection
applies, the term "qualified project" includes a venue and any
related infrastructure. This subsection applies only to a local
government corporation that:
(1) is authorized to collect a municipal hotel
occupancy tax; and
(2) is located in a county on the Texas/Mexico border
with a population of more than 860,000 but less than 950,000.
SECTION 2. This Act takes effect September 1, 2025.