Texas 2025 - 89th Regular

Texas Senate Bill SB2090

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

If enacted, SB2090 modifies the Texas Tax Code to apply specifically to a set of designated municipalities, thus granting them greater autonomy in financial activities related to hotel and convention centers. This could mean more localized control over project financing and the potential to attract private investments more effectively. The direct implication is an anticipated boost in regional economies as these municipalities leverage tax revenues for development purposes, potentially leading to job creation and enhanced public services.

Summary

SB2090 aims to enhance the authority of certain municipalities in Texas regarding the receipt of tax revenue derived from hotel and convention center projects. This bill allows qualified municipalities to not only receive tax revenues but also to pledge these revenues towards obligations related to the financing of such projects. By doing so, the bill seeks to stimulate economic development in areas where these projects are developed, potentially leading to increased tourism and business activities in those locations.

Contention

While proponents of SB2090 argue that enhancing municipalities' abilities to pledge tax revenues can spur local economic growth and facilitate the development of major projects, there may be concerns regarding fiscal responsibility. Critics may raise questions about whether municipalities possess the necessary expertise to manage the financial implications of pledging tax revenues. Additionally, the bill may face scrutiny regarding the equitable distribution of tax revenue among different regions, particularly if smaller or less economically active municipalities feel overlooked.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 351. Municipal Hotel Occupancy Taxes
    • Section: 153
    • Section: 157

Companion Bills

TX HB4109

Very Similar 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.