Texas 2025 89th Regular

Texas Senate Bill SB2622 Analysis / Analysis

Filed 04/11/2025

                    BILL ANALYSIS        Senate Research Center   S.B. 2622         By: King         Economic Development         4/11/2025         As Filed          AUTHOR'S / SPONSOR'S STATEMENT OF INTENT   S.B. 2622 adds the City of Burleson to the list of cities eligible to receive a 10-year rebate of the state's portion of the hotel occupancy taxes and the sales taxes generated as a "qualified hotel project," as defined in statue.   As filed, S.B. 2622 also adds the City of Burleson to Section 351.157 of the Tax Code, which authorizes 22 of the participating qualified hotel project cities to receive rebates from the state sales tax collected within a 1,000-foot zone around the hotel. However, a planned committee substitute will remove that provision.   The City of Burleson supports this legislation, as they believe it will help in their efforts to develop a conference center and adjoining hotelprojects they expect to drive tourism, economic growth, and job creation in their community.   As proposed, S.B. 2622 amends current law 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.   RULEMAKING AUTHORITY   This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.   SECTION BY SECTION ANALYSIS   SECTION 1. Amends Section 351.152, Tax Code, to provide that Subchapter C (Municipal Hotel and Convention Center Projects) applies only to certain municipalities, including a municipality with a population of 47,000 or more that is located in two counties, one of which has a population of 2.1 million or more and one of which has a population of 179,000 or more and contains a portion of State Highway 174 and Interstate 35 West, and to make nonsubstantive changes.   SECTION 2. Amends Section 351.157(b), Tax Code, to provide that Section 351.157 (Additional Entitlement for Certain Municipalities) applies only to certain municipalities described by certain subdivisions of Section 351.152 (Applicability), including a municipality described by Section 351.152(65) (relating to a municipality with a population of 47,000 or more that is located in certain counties), and to make nonsubstantive changes.   SECTION 3. Effective date: upon passage or September 1, 2025. 

BILL ANALYSIS

 

 

Senate Research Center S.B. 2622
 By: King
 Economic Development
 4/11/2025
 As Filed

Senate Research Center

S.B. 2622

 

By: King

 

Economic Development

 

4/11/2025

 

As Filed

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

S.B. 2622 adds the City of Burleson to the list of cities eligible to receive a 10-year rebate of the state's portion of the hotel occupancy taxes and the sales taxes generated as a "qualified hotel project," as defined in statue.

 

As filed, S.B. 2622 also adds the City of Burleson to Section 351.157 of the Tax Code, which authorizes 22 of the participating qualified hotel project cities to receive rebates from the state sales tax collected within a 1,000-foot zone around the hotel. However, a planned committee substitute will remove that provision.

 

The City of Burleson supports this legislation, as they believe it will help in their efforts to develop a conference center and adjoining hotelprojects they expect to drive tourism, economic growth, and job creation in their community.

 

As proposed, S.B. 2622 amends current law 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.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Section 351.152, Tax Code, to provide that Subchapter C (Municipal Hotel and Convention Center Projects) applies only to certain municipalities, including a municipality with a population of 47,000 or more that is located in two counties, one of which has a population of 2.1 million or more and one of which has a population of 179,000 or more and contains a portion of State Highway 174 and Interstate 35 West, and to make nonsubstantive changes.

 

SECTION 2. Amends Section 351.157(b), Tax Code, to provide that Section 351.157 (Additional Entitlement for Certain Municipalities) applies only to certain municipalities described by certain subdivisions of Section 351.152 (Applicability), including a municipality described by Section 351.152(65) (relating to a municipality with a population of 47,000 or more that is located in certain counties), and to make nonsubstantive changes.

 

SECTION 3. Effective date: upon passage or September 1, 2025.