Texas 2025 - 89th Regular

Texas Senate Bill SB1854 Compare Versions

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

Old	New	Differences
1	1	89R10425 CJD-D
2	2	By: West S.B. No. 1854
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the use of municipal hotel occupancy tax revenue by
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 sporting event is conducted at a facility
63	63	located in and owned by a municipality:
64	64	(i) located in a county with a population of
65	65	2.2 million or more and that is adjacent to a county with a
66	66	population of more than 850,000; and
67	67	(ii) with a population of:
68	68	(a) more than 51,000 but less than
69	69	57,000; or
70	70	(b) less than 1.3 million and that is
71	71	bisected by Interstate Highway 20 and State Highway 67;
72	72	(7) subject to Section 351.1076, the promotion of
73	73	tourism by the enhancement and upgrading of existing sports
74	74	facilities or fields if:
75	75	(A) the municipality owns the facilities or
76	76	fields;
77	77	(B) the municipality:
78	78	(i) has a population of 80,000 or more and
79	79	is located in a county that has a population of 610,000 or less;
80	80	(ii) has a population of at least 80,000 but
81	81	not more than 125,000 and is located in a county that has a
82	82	population of less than 240,000 but more than 233,500;
83	83	(iii) has:
84	84	(a) a population of at least 10,000
85	85	and is located in a county that has a population of more than 70,000
86	86	and borders Lake Livingston; or
87	87	(b) a population of 36,000 or more and
88	88	is located in a county with a population of less than 95,000 that
89	89	borders Oklahoma;
90	90	(iv) has a population of at least 13,000 but
91	91	less than 48,000 and is located in a county that has a population of
92	92	at least 200,000;
93	93	(v) has a population of at least 70,000 but
94	94	less than 90,000 and no part of which is located in a county with a
95	95	population greater than 150,000;
96	96	(vi) is located in a county that:
97	97	(a) is adjacent to the Texas-Mexico
98	98	border;
99	99	(b) has a population of at least
100	100	500,000; and
101	101	(c) does not have a municipality with
102	102	a population greater than 500,000;
103	103	(vii) is located in a county that has a
104	104	population of 100,000 or less and the municipality has a population
105	105	of:
106	106	(a) more than 24,400 and less than
107	107	25,000; or
108	108	(b) more than 28,150 and less than
109	109	31,000;
110	110	(viii) is located in a county that has a
111	111	population of not more than 300,000 and in which a component
112	112	university of the University of Houston System is located;
113	113	(ix) has a population of at least 40,000 and
114	114	the San Marcos River flows through the municipality;
115	115	(x) has a population of more than 67,000 and
116	116	is located in two counties with 90 percent of the municipality's
117	117	territory located in a county with a population of at least 800,000,
118	118	and the remaining territory located in a county with a population of
119	119	at least four million;
120	120	(xi) contains an intersection of
121	121	Interstates 35E and 35W and at least two public universities; or
122	122	(xii) is described by Subdivision (6)(C);
123	123	and
124	124	(C) the sports facilities and fields have been
125	125	used, in the preceding calendar year, a combined total of more than
126	126	10 times for district, state, regional, or national sports
127	127	tournaments;
128	128	(8) for a municipality with a population of at least
129	129	70,000 but less than 90,000, no part of which is located in a county
130	130	with a population greater than 150,000, the construction,
131	131	improvement, enlarging, equipping, repairing, operation, and
132	132	maintenance of a coliseum or multiuse facility;
133	133	(9) signage directing the public to sights and
134	134	attractions that are visited frequently by hotel guests in the
135	135	municipality;
136	136	(10) the construction, improvement, enlarging,
137	137	equipping, repairing, operation, and maintenance of a coliseum or
138	138	multiuse facility, if the municipality:
139	139	(A) has a population of at least 90,000 but less
140	140	than 120,000; and
141	141	(B) is located in two counties, at least one of
142	142	which contains the headwaters of the San Gabriel River; and
143	143	(11) for a municipality with a population of more than
144	144	175,000 but less than 225,000 that is located in two counties, each
145	145	of which has a population of less than 200,000, the construction,
146	146	improvement, enlarging, equipping, repairing, operation, and
147	147	maintenance of a coliseum or multiuse facility and related
148	148	infrastructure or a venue, as defined by Section 334.001(4), Local
149	149	Government Code, that is related to the promotion of tourism.
150	150	SECTION 2. This Act takes effect September 1, 2025.