Leach’s Hotel Tax Bill Brackets In A City Of 285,000-Plus

The text as introduced · 2,674 words

89R15674 RDS-F

By: Leach
H.B. No. 4682

A BILL TO BE ENTITLED

AN ACT

relating to the use of municipal hotel occupancy tax revenue and

certain tax revenue derived from a hotel and convention center

project by certain municipalities.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 351.101(q), Tax Code, is amended to read

as follows:

(q) In addition to the purposes provided by Subsections (a)

and (e), a municipality described by Section 351.152(65) or a

municipality with a population of more than 10,000 that has a city

hall located less than three miles from a space center operated by

an agency of the federal government and that is wholly located in a

county with a population of four million or more may use revenue

from the hotel occupancy tax for the construction, improvement,

enlarging, equipping, renovating, repairing, operation, and

maintenance of a coliseum or multiuse facility and related

infrastructure or a venue, as defined by Section 334.001(4), Local

Government Code, that is related to the promotion of tourism,

including a hotel, resort, or convention center facility located on

land owned by the municipality or a nonprofit corporation acting on

behalf of the municipality.

SECTION 2. Section 351.152, Tax Code, is amended to read as

follows:

Sec. 351.152. APPLICABILITY. This subchapter applies only

to:

(1) a municipality described by Section

351.001(7)(B);

(2) a municipality described by Section

351.001(7)(D);

(3) a municipality described by Section

351.001(7)(E);

(4) a municipality described by Section

351.102(e)(3);

(5) a municipality that contains more than 70 percent

of the population of a county with a population of 1.5 million or

more;

(6) a municipality with a population of 175,000 or

more but less than 200,000 that is partially located in at least one

county with a population of 125,000 or more;

(7) a municipality with a population of 250,000 or

more but less than one million that is located in one county with a

population of 2.5 million or more;

(8) a municipality with a population of 180,000 or

more that:

(A) is located in two counties, each with a

population of 100,000 or more; and

(B) contains an American Quarter Horse Hall of

Fame and Museum;

(9) a municipality with a population of 96,000 or more

that is located in a county that borders Lake Palestine;

(10) a municipality with a population of 96,000 or

more that is located in a county that contains the headwaters of the

San Gabriel River;

(11) a municipality with a population of at least

95,000 that is located in a county that is bisected by United States

Highway 385 and has a population of not more than 170,000;

(12) a municipality with a population of 110,000 or

more but less than 135,000 at least part of which is located in a

county with a population of less than 135,000;

(13) a municipality with a population of 28,000 or

more but less than 31,000 that is located in two counties, each of

which has a population of 900,000 or more and a southern border with

a county with a population of 2.5 million or more;

(14) a municipality with a population of 200,000 or

more but less than 300,000 that contains a component institution of

the Texas Tech University System;

(15) a municipality with a population of 95,000 or

more that:

(A) is located in more than one county; and

(B) borders Lake Lewisville;

(16) a municipality with a population of 45,000 or

more that:

(A) contains a portion of Cedar Hill State Park;

(B) is located in two counties, one of which has a

population of 2.5 million or more and one of which has a population

of 190,000 or more; and

(C) has adopted a capital improvement plan for

the construction or expansion of a convention center facility;

(17) a municipality with a population of less than

10,000 that:

(A) is almost wholly located in a county with a

population of 900,000 or more that is adjacent to a county with a

population of 2.5 million or more;

(B) is partially located in a county with a

population of 2.1 million or more that is adjacent to a county with

a population of 2.5 million or more;

(C) has a visitor center and museum located in a

19th-century rock building in the municipality's downtown; and

(D) has a waterpark open to the public;

(18) a municipality with a population of 60,000 or

more that:

(A) borders Lake Ray Hubbard; and

(B) is located in two counties, one of which has a

population of less than 110,000;

(19) a municipality with a population of 110,000 or

more that:

(A) borders Clear Lake; and

(B) is primarily located in a county with a

population of less than 355,000;

(20) a municipality with a population of less than

2,000 that:

(A) is located adjacent to a bay connected to the

Gulf of Mexico;

(B) is located in a county with a population of

290,000 or more that is adjacent to a county with a population of

four million or more; and

(C) has a boardwalk on the bay;

(21) a municipality with a population of 75,000 or

more that:

(A) is located wholly in one county with a

population of 800,000 or more that is adjacent to a county with a

population of four million or more; and

(B) has adopted a capital improvement plan for

the construction or expansion of a convention center facility;

(22) a municipality with a population of less than

70,000 that is located in three counties, at least one of which has

a population of four million or more;

(23) an eligible coastal municipality with a

population of 2,900 or more but less than 5,000;

(24) a municipality with a population of 90,000 or

more but less than 150,000 that:

(A) is located in three counties; and

(B) contains a branch campus of a component

institution of the University of Houston System;

(25) a municipality that is:

(A) primarily located in a county with a

population of four million or more; and

(B) connected by a bridge to a municipality

described by Subdivision (20);

(26) a municipality with a population of 25,000 or

more but less than 30,000 that:

(A) contains a portion of Mustang Bayou; and

(B) is wholly located in a county with a

population of less than 500,000;

(27) a municipality with a population of 70,000 or

more but less than 90,000 that is located in two counties, one of

which has a population of four million or more and the other of

which has a population of less than 50,000;

(28) a municipality with a population of 10,000 or

more that:

(A) is wholly located in a county with a

population of four million or more; and

(B) has a city hall located less than three miles

from a space center operated by an agency of the federal government;

(29) a municipality that is the county seat of a

county:

(A) through which the Pedernales River flows; and

(B) in which the birthplace of a president of the

United States is located;

(30) a municipality that contains a portion of U.S.

Highway 79 and State Highway 130;

(31) a municipality with a population of 70,000 or

more but less than 115,000 that is located in two counties, one of

which has a population of 1.1 million or more but less than 1.9

million;

(32) a municipality with a population of less than

25,000 that contains a museum of Western American art;

(33) a municipality with a population of 50,000 or

more that is the county seat of a county that contains a portion of

the Sam Houston National Forest;

(34) a municipality with a population of less than

25,000 that:

(A) contains a cultural heritage museum; and

(B) is located in a county that borders the

United Mexican States and the Gulf of Mexico;

(35) a municipality that is the county seat of a county

that:

(A) has a population of 115,000 or more;

(B) is adjacent to a county with a population of

2.1 million or more; and

(C) hosts an annual peach festival;

(36) a municipality that is the county seat of a county

that:

(A) has a population of 800,000 or more; and

(B) is adjacent to a county with a population of

four million or more;

(37) a municipality with a population of less than

10,000 that:

(A) contains a component university of The Texas

A&M University System; and

(B) is located in a county adjacent to a county

that borders Oklahoma;

(38) a municipality with a population of less than

17,000 that:

(A) is located in two counties, each of which has

a population of 900,000 or more but less than two million; and

(B) hosts an annual Cajun Festival;

(39) a municipality with a population of 13,000 or

more that:

(A) is located on an international border; and

(B) is located in a county:

(i) with a population of less than 400,000;

and

(ii) in which at least one World Birding

Center site is located;

(40) a municipality with a population of 3,200 or more

that:

(A) is located on an international border; and

(B) is located not more than five miles from a

state historic site that serves as a visitor center for a state park

that contains 300,000 or more acres of land;

(41) a municipality with a population of 36,000 or

more that is adjacent to at least two municipalities described by

Subdivision (15);

(42) a municipality with a population of 28,000 or

more that is located in a county with a population of 240,000 or

more that contains a portion of the Blanco River and in which is

located a historic railroad depot and heritage center;

(43) a municipality located in a county that has a

population of not more than 300,000 and in which a component

university of the University of Houston System is located;

(44) a municipality with a population of less than

500,000 that is:

(A) located in two counties; and

(B) adjacent to a municipality described by

Subdivision (31);

(45) a municipality that:

(A) has a population of more than 67,000; and

(B) is located in two counties with 90 percent of

the municipality's territory located in a county with a population

of at least 800,000, and the remaining territory located in a county

with a population of at least four million;

(46) a municipality that:

(A) has a population of 100,000 or more; and

(B) is wholly located in, but is not the county

seat of, a county with a population of one million or more:

(i) in which all or part of a municipality

with a population of one million or more is located; and

(ii) that is adjacent to a county with a

population of 2.5 million or more;

(47) a municipality that is the county seat of a county

bordering the Gulf of Mexico and the United Mexican States;

(48) a municipality that is bisected by the Guadalupe

River and is the county seat of a county with a population of

170,000 or more;

(49) a municipality with a population of 70,000 or

more but less than 150,000 that borders Joe Pool Lake;

(50) a municipality with a population of 115,000 or

more that borders the Neches River;

(51) a municipality described by Section 351.101(k);

(52) a municipality that is the county seat of a

county:

(A) through which the Brazos River flows; and

(B) in which a national monument is located;

(53) a municipality with a population of 45,000 or

more that:

(A) is not the county seat of a county;

(B) is located in a single county; and

(C) contains a portion of Lake Lewisville;

(54) a municipality that is the county seat of a county

with a population of more than 900,000 that is adjacent to two

counties, each of which has a population of more than 1.8 million;

(55) a municipality that hosts an annual wine festival

and is located in three counties, each of which has a population of

more than 900,000;

(56) a municipality that has a population of at least

150,000 but less than 1,300,000 and is partially located in a county

that contains a portion of Cedar Creek Reservoir;

(57) a municipality that is located in a county that

contains a portion of Cedar Creek Reservoir and in which a private

college is located;

(58) a municipality that is the county seat of a

county:

(A) with a population of one million or more;

(B) in which all or part of a municipality with a

population of one million or more is located; and

(C) that is located adjacent to a county with a

population of 2.5 million or more;

(59) a municipality that is the county seat of a county

that contains a portion of Cedar Creek Reservoir and borders a

county with a population of more than 240,000;

(60) a municipality with a population of more than

80,000 but less than 150,000 that is located in a county with a

population of more than 369,000 but less than 864,000 that contains

part of an active duty United States Army installation;

(61) a municipality with a population of 750,000 or

more that is located in a county with a population of 1.5 million or

less;

(62) a municipality with a population of less than

7,000 that contains a country music hall of fame;

(63) a municipality with a population of 35,000 or

more that contains a railroad museum and is located in a county

that:

(A) has a population of 800,000 or more; and

(B) is adjacent to a county with a population of

four million or more; [ and ]

(64) a municipality:

(A) that is the county seat of a county:

(i) with a population of 60,000 or less; and

(ii) that borders the Rio Grande; and

(B) in which is located a United States military

fort listed in the National Register of Historic Places ; and

(65) a municipality with a population of more than

285,000 that is wholly located in two counties, each with a

population of more than 900,000 .

SECTION 3. Section 351.157(b), Tax Code, is amended to read

as follows:

(b) This section applies only to:

(1) a municipality described by Section 351.152(3);

(1-a) a municipality described by Section 351.152(5);

(2) a municipality described by Section 351.152(6);

(3) a municipality described by Section 351.152(7);

(4) a municipality described by Section 351.152(10);

(4-a) a municipality described by Section

351.152(14);

(5) a municipality described by Section 351.152(16);

(6) a municipality described by Section 351.152(22);

(7) a municipality described by Section 351.152(25);

(8) a municipality described by Section 351.152(34);

(9) a municipality described by Section 351.152(35);

(10) a municipality described by Section 351.152(36);

(11) a municipality described by Section 351.152(38);

(11-a) a municipality described by Section

351.152(41);

(12) a municipality described by Section 351.152(43);

(13) a municipality described by Section 351.152(46);

(14) a municipality described by Section 351.152(47);

(15) a municipality described by Section 351.152(49);

(16) a municipality described by Section 351.152(53);

(17) a municipality described by Section 351.152(54);

(18) a municipality described by Section 351.152(56);

[ and ]

(19) a municipality described by Section 351.152(58) ;

and

(20) a municipality described by Section 351.152(65) .

SECTION 4. Section 351.161(a), Tax Code, as added by

Chapter 1030 (S.B. 627), Acts of the 88th Legislature, Regular

Session, 2023, is amended to read as follows:

(a) This section applies only to a municipality described by

Section 351.152(5) or (65) .

SECTION 5. To the extent of any conflict, this Act prevails

over another Act of the 89th Legislature, Regular Session, 2025,

relating to nonsubstantive additions to and corrections in enacted

codes.

SECTION 6. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.