Texas 2025 - 89th Regular

Texas Senate Bill SB1517

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 impact of SB1517 on state laws is significant as it would amend existing tax code provisions (specifically Section 351.152 of the Tax Code) to broaden the eligibility criteria for municipalities to utilize certain tax revenues. As a result, this bill is poised to empower designated municipalities to not only improve their funding capabilities for essential projects but also to potentially stimulate local economies through increased tourism and business activities associated with the newly funded hotel and convention center facilities.

Summary

SB1517 seeks to enhance the authority of certain municipalities in Texas by allowing them to receive specific tax revenues that are generated from hotel and convention center projects. This legislation is particularly focused on municipalities that meet specific population criteria or are located in strategic geographic areas within the state. By authorizing these municipalities to pledge derived tax revenues for the payment of obligations related to such projects, the bill aims to facilitate the financing of vital infrastructure that supports economic growth and tourism in these localities.

Contention

Notable points of contention surrounding SB1517 may arise regarding the fairness and equity of resource allocation among different municipalities. Critics could argue that favoring particular municipalities—especially larger or more populated ones—might create disparities in economic opportunities across the state. Furthermore, there may be concerns about the long-term financial obligations created by pledging tax revenues that could otherwise support local initiatives or services, thereby sparking a debate about the balancing of local tax dollars against broader economic benefits.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 152
    • Section: 157

Companion Bills

TX HB4098

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.