Texas 2025 - 89th Regular

Texas Senate Bill SB1483

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

Caption

Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

Impact

The legislation is expected to have a significant positive impact on local economic development. By enabling municipalities to secure additional funding through tax revenues, SB1483 aims to promote investment into infrastructure and amenities that are attractive to tourists and convention goers. This, in turn, could lead to job creation, increased business for local vendors, and a broader tax base as more visitors contribute to the local economy. However, the bill's specificity regarding eligible municipalities might lead to some inequities, where smaller or less-populated areas may feel sidelined.

Summary

SB1483 is a legislative proposal that grants certain municipalities in Texas increased authority to receive tax revenue associated with hotel and convention center projects. The bill effectively amends current provisions in the Texas Tax Code, specifically targeting municipalities with specified population criteria, allowing them to pledge certain tax revenues for their related obligations. The intent is to enhance the ability of these municipalities to finance and promote tourism through the development of convention centers and hotels, thereby stimulating local economies.

Contention

Notable points of contention surrounding SB1483 may include debates over the fairness of singling out specific municipalities based on population and characteristics outlined in the legislation. Critics may argue that the bill unjustly privileges larger municipalities at the expense of smaller ones that also aim to develop tourism-based economies. Furthermore, there could be concerns related to the long-term implications of pledging tax revenues, particularly if it leads to reduced funding for essential public services or infrastructure in smaller communities that do not qualify under the new provisions.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 152

Companion Bills

TX HB3196

Identical Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

Similar Bills

No similar bills found.