Texas 2025 - 89th Regular

Texas Senate Bill SB2298 Compare Versions

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11 89R15674 RDS-F
22 By: Paxton S.B. No. 2298
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77 A BILL TO BE ENTITLED
88 AN ACT
99 relating to the use of municipal hotel occupancy tax revenue and
1010 certain tax revenue derived from a hotel and convention center
1111 project by certain municipalities.
1212 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1313 SECTION 1. Section 351.101(q), Tax Code, is amended to read
1414 as follows:
1515 (q) In addition to the purposes provided by Subsections (a)
1616 and (e), a municipality described by Section 351.152(65) or a
1717 municipality with a population of more than 10,000 that has a city
1818 hall located less than three miles from a space center operated by
1919 an agency of the federal government and that is wholly located in a
2020 county with a population of four million or more may use revenue
2121 from the hotel occupancy tax for the construction, improvement,
2222 enlarging, equipping, renovating, repairing, operation, and
2323 maintenance of a coliseum or multiuse facility and related
2424 infrastructure or a venue, as defined by Section 334.001(4), Local
2525 Government Code, that is related to the promotion of tourism,
2626 including a hotel, resort, or convention center facility located on
2727 land owned by the municipality or a nonprofit corporation acting on
2828 behalf of the municipality.
2929 SECTION 2. Section 351.152, Tax Code, is amended to read as
3030 follows:
3131 Sec. 351.152. APPLICABILITY. This subchapter applies only
3232 to:
3333 (1) a municipality described by Section
3434 351.001(7)(B);
3535 (2) a municipality described by Section
3636 351.001(7)(D);
3737 (3) a municipality described by Section
3838 351.001(7)(E);
3939 (4) a municipality described by Section
4040 351.102(e)(3);
4141 (5) a municipality that contains more than 70 percent
4242 of the population of a county with a population of 1.5 million or
4343 more;
4444 (6) a municipality with a population of 175,000 or
4545 more but less than 200,000 that is partially located in at least one
4646 county with a population of 125,000 or more;
4747 (7) a municipality with a population of 250,000 or
4848 more but less than one million that is located in one county with a
4949 population of 2.5 million or more;
5050 (8) a municipality with a population of 180,000 or
5151 more that:
5252 (A) is located in two counties, each with a
5353 population of 100,000 or more; and
5454 (B) contains an American Quarter Horse Hall of
5555 Fame and Museum;
5656 (9) a municipality with a population of 96,000 or more
5757 that is located in a county that borders Lake Palestine;
5858 (10) a municipality with a population of 96,000 or
5959 more that is located in a county that contains the headwaters of the
6060 San Gabriel River;
6161 (11) a municipality with a population of at least
6262 95,000 that is located in a county that is bisected by United States
6363 Highway 385 and has a population of not more than 170,000;
6464 (12) a municipality with a population of 110,000 or
6565 more but less than 135,000 at least part of which is located in a
6666 county with a population of less than 135,000;
6767 (13) a municipality with a population of 28,000 or
6868 more but less than 31,000 that is located in two counties, each of
6969 which has a population of 900,000 or more and a southern border with
7070 a county with a population of 2.5 million or more;
7171 (14) a municipality with a population of 200,000 or
7272 more but less than 300,000 that contains a component institution of
7373 the Texas Tech University System;
7474 (15) a municipality with a population of 95,000 or
7575 more that:
7676 (A) is located in more than one county; and
7777 (B) borders Lake Lewisville;
7878 (16) a municipality with a population of 45,000 or
7979 more that:
8080 (A) contains a portion of Cedar Hill State Park;
8181 (B) is located in two counties, one of which has a
8282 population of 2.5 million or more and one of which has a population
8383 of 190,000 or more; and
8484 (C) has adopted a capital improvement plan for
8585 the construction or expansion of a convention center facility;
8686 (17) a municipality with a population of less than
8787 10,000 that:
8888 (A) is almost wholly located in a county with a
8989 population of 900,000 or more that is adjacent to a county with a
9090 population of 2.5 million or more;
9191 (B) is partially located in a county with a
9292 population of 2.1 million or more that is adjacent to a county with
9393 a population of 2.5 million or more;
9494 (C) has a visitor center and museum located in a
9595 19th-century rock building in the municipality's downtown; and
9696 (D) has a waterpark open to the public;
9797 (18) a municipality with a population of 60,000 or
9898 more that:
9999 (A) borders Lake Ray Hubbard; and
100100 (B) is located in two counties, one of which has a
101101 population of less than 110,000;
102102 (19) a municipality with a population of 110,000 or
103103 more that:
104104 (A) borders Clear Lake; and
105105 (B) is primarily located in a county with a
106106 population of less than 355,000;
107107 (20) a municipality with a population of less than
108108 2,000 that:
109109 (A) is located adjacent to a bay connected to the
110110 Gulf of Mexico;
111111 (B) is located in a county with a population of
112112 290,000 or more that is adjacent to a county with a population of
113113 four million or more; and
114114 (C) has a boardwalk on the bay;
115115 (21) a municipality with a population of 75,000 or
116116 more that:
117117 (A) is located wholly in one county with a
118118 population of 800,000 or more that is adjacent to a county with a
119119 population of four million or more; and
120120 (B) has adopted a capital improvement plan for
121121 the construction or expansion of a convention center facility;
122122 (22) a municipality with a population of less than
123123 70,000 that is located in three counties, at least one of which has
124124 a population of four million or more;
125125 (23) an eligible coastal municipality with a
126126 population of 2,900 or more but less than 5,000;
127127 (24) a municipality with a population of 90,000 or
128128 more but less than 150,000 that:
129129 (A) is located in three counties; and
130130 (B) contains a branch campus of a component
131131 institution of the University of Houston System;
132132 (25) a municipality that is:
133133 (A) primarily located in a county with a
134134 population of four million or more; and
135135 (B) connected by a bridge to a municipality
136136 described by Subdivision (20);
137137 (26) a municipality with a population of 25,000 or
138138 more but less than 30,000 that:
139139 (A) contains a portion of Mustang Bayou; and
140140 (B) is wholly located in a county with a
141141 population of less than 500,000;
142142 (27) a municipality with a population of 70,000 or
143143 more but less than 90,000 that is located in two counties, one of
144144 which has a population of four million or more and the other of
145145 which has a population of less than 50,000;
146146 (28) a municipality with a population of 10,000 or
147147 more that:
148148 (A) is wholly located in a county with a
149149 population of four million or more; and
150150 (B) has a city hall located less than three miles
151151 from a space center operated by an agency of the federal government;
152152 (29) a municipality that is the county seat of a
153153 county:
154154 (A) through which the Pedernales River flows; and
155155 (B) in which the birthplace of a president of the
156156 United States is located;
157157 (30) a municipality that contains a portion of U.S.
158158 Highway 79 and State Highway 130;
159159 (31) a municipality with a population of 70,000 or
160160 more but less than 115,000 that is located in two counties, one of
161161 which has a population of 1.1 million or more but less than 1.9
162162 million;
163163 (32) a municipality with a population of less than
164164 25,000 that contains a museum of Western American art;
165165 (33) a municipality with a population of 50,000 or
166166 more that is the county seat of a county that contains a portion of
167167 the Sam Houston National Forest;
168168 (34) a municipality with a population of less than
169169 25,000 that:
170170 (A) contains a cultural heritage museum; and
171171 (B) is located in a county that borders the
172172 United Mexican States and the Gulf of Mexico;
173173 (35) a municipality that is the county seat of a county
174174 that:
175175 (A) has a population of 115,000 or more;
176176 (B) is adjacent to a county with a population of
177177 2.1 million or more; and
178178 (C) hosts an annual peach festival;
179179 (36) a municipality that is the county seat of a county
180180 that:
181181 (A) has a population of 800,000 or more; and
182182 (B) is adjacent to a county with a population of
183183 four million or more;
184184 (37) a municipality with a population of less than
185185 10,000 that:
186186 (A) contains a component university of The Texas
187187 A&M University System; and
188188 (B) is located in a county adjacent to a county
189189 that borders Oklahoma;
190190 (38) a municipality with a population of less than
191191 17,000 that:
192192 (A) is located in two counties, each of which has
193193 a population of 900,000 or more but less than two million; and
194194 (B) hosts an annual Cajun Festival;
195195 (39) a municipality with a population of 13,000 or
196196 more that:
197197 (A) is located on an international border; and
198198 (B) is located in a county:
199199 (i) with a population of less than 400,000;
200200 and
201201 (ii) in which at least one World Birding
202202 Center site is located;
203203 (40) a municipality with a population of 3,200 or more
204204 that:
205205 (A) is located on an international border; and
206206 (B) is located not more than five miles from a
207207 state historic site that serves as a visitor center for a state park
208208 that contains 300,000 or more acres of land;
209209 (41) a municipality with a population of 36,000 or
210210 more that is adjacent to at least two municipalities described by
211211 Subdivision (15);
212212 (42) a municipality with a population of 28,000 or
213213 more that is located in a county with a population of 240,000 or
214214 more that contains a portion of the Blanco River and in which is
215215 located a historic railroad depot and heritage center;
216216 (43) a municipality located in a county that has a
217217 population of not more than 300,000 and in which a component
218218 university of the University of Houston System is located;
219219 (44) a municipality with a population of less than
220220 500,000 that is:
221221 (A) located in two counties; and
222222 (B) adjacent to a municipality described by
223223 Subdivision (31);
224224 (45) a municipality that:
225225 (A) has a population of more than 67,000; and
226226 (B) is located in two counties with 90 percent of
227227 the municipality's territory located in a county with a population
228228 of at least 800,000, and the remaining territory located in a county
229229 with a population of at least four million;
230230 (46) a municipality that:
231231 (A) has a population of 100,000 or more; and
232232 (B) is wholly located in, but is not the county
233233 seat of, a county with a population of one million or more:
234234 (i) in which all or part of a municipality
235235 with a population of one million or more is located; and
236236 (ii) that is adjacent to a county with a
237237 population of 2.5 million or more;
238238 (47) a municipality that is the county seat of a county
239239 bordering the Gulf of Mexico and the United Mexican States;
240240 (48) a municipality that is bisected by the Guadalupe
241241 River and is the county seat of a county with a population of
242242 170,000 or more;
243243 (49) a municipality with a population of 70,000 or
244244 more but less than 150,000 that borders Joe Pool Lake;
245245 (50) a municipality with a population of 115,000 or
246246 more that borders the Neches River;
247247 (51) a municipality described by Section 351.101(k);
248248 (52) a municipality that is the county seat of a
249249 county:
250250 (A) through which the Brazos River flows; and
251251 (B) in which a national monument is located;
252252 (53) a municipality with a population of 45,000 or
253253 more that:
254254 (A) is not the county seat of a county;
255255 (B) is located in a single county; and
256256 (C) contains a portion of Lake Lewisville;
257257 (54) a municipality that is the county seat of a county
258258 with a population of more than 900,000 that is adjacent to two
259259 counties, each of which has a population of more than 1.8 million;
260260 (55) a municipality that hosts an annual wine festival
261261 and is located in three counties, each of which has a population of
262262 more than 900,000;
263263 (56) a municipality that has a population of at least
264264 150,000 but less than 1,300,000 and is partially located in a county
265265 that contains a portion of Cedar Creek Reservoir;
266266 (57) a municipality that is located in a county that
267267 contains a portion of Cedar Creek Reservoir and in which a private
268268 college is located;
269269 (58) a municipality that is the county seat of a
270270 county:
271271 (A) with a population of one million or more;
272272 (B) in which all or part of a municipality with a
273273 population of one million or more is located; and
274274 (C) that is located adjacent to a county with a
275275 population of 2.5 million or more;
276276 (59) a municipality that is the county seat of a county
277277 that contains a portion of Cedar Creek Reservoir and borders a
278278 county with a population of more than 240,000;
279279 (60) a municipality with a population of more than
280280 80,000 but less than 150,000 that is located in a county with a
281281 population of more than 369,000 but less than 864,000 that contains
282282 part of an active duty United States Army installation;
283283 (61) a municipality with a population of 750,000 or
284284 more that is located in a county with a population of 1.5 million or
285285 less;
286286 (62) a municipality with a population of less than
287287 7,000 that contains a country music hall of fame;
288288 (63) a municipality with a population of 35,000 or
289289 more that contains a railroad museum and is located in a county
290290 that:
291291 (A) has a population of 800,000 or more; and
292292 (B) is adjacent to a county with a population of
293293 four million or more; [and]
294294 (64) a municipality:
295295 (A) that is the county seat of a county:
296296 (i) with a population of 60,000 or less; and
297297 (ii) that borders the Rio Grande; and
298298 (B) in which is located a United States military
299299 fort listed in the National Register of Historic Places; and
300300 (65) a municipality with a population of more than
301301 285,000 that is wholly located in two counties, each with a
302302 population of more than 900,000.
303303 SECTION 3. Section 351.157(b), Tax Code, is amended to read
304304 as follows:
305305 (b) This section applies only to:
306306 (1) a municipality described by Section 351.152(3);
307307 (1-a) a municipality described by Section 351.152(5);
308308 (2) a municipality described by Section 351.152(6);
309309 (3) a municipality described by Section 351.152(7);
310310 (4) a municipality described by Section 351.152(10);
311311 (4-a) a municipality described by Section
312312 351.152(14);
313313 (5) a municipality described by Section 351.152(16);
314314 (6) a municipality described by Section 351.152(22);
315315 (7) a municipality described by Section 351.152(25);
316316 (8) a municipality described by Section 351.152(34);
317317 (9) a municipality described by Section 351.152(35);
318318 (10) a municipality described by Section 351.152(36);
319319 (11) a municipality described by Section 351.152(38);
320320 (11-a) a municipality described by Section
321321 351.152(41);
322322 (12) a municipality described by Section 351.152(43);
323323 (13) a municipality described by Section 351.152(46);
324324 (14) a municipality described by Section 351.152(47);
325325 (15) a municipality described by Section 351.152(49);
326326 (16) a municipality described by Section 351.152(53);
327327 (17) a municipality described by Section 351.152(54);
328328 (18) a municipality described by Section 351.152(56);
329329 [and]
330330 (19) a municipality described by Section 351.152(58);
331331 and
332332 (20) a municipality described by Section 351.152(65).
333333 SECTION 4. Section 351.161(a), Tax Code, as added by
334334 Chapter 1030 (S.B. 627), Acts of the 88th Legislature, Regular
335335 Session, 2023, is amended to read as follows:
336336 (a) This section applies only to a municipality described by
337337 Section 351.152(5) or (65).
338338 SECTION 5. To the extent of any conflict, this Act prevails
339339 over another Act of the 89th Legislature, Regular Session, 2025,
340340 relating to nonsubstantive additions to and corrections in enacted
341341 codes.
342342 SECTION 6. This Act takes effect immediately if it receives
343343 a vote of two-thirds of all the members elected to each house, as
344344 provided by Section 39, Article III, Texas Constitution. If this
345345 Act does not receive the vote necessary for immediate effect, this
346346 Act takes effect September 1, 2025.