88R16837 RDS-F
 
  By: Reynolds H.B. No. 4981
 
 
A BILL TO BE ENTITLED
AN ACT
relating to eligible central municipalities for purposes of
municipal hotel occupancy taxes.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Section 351.001(7), Tax Code, is amended to read
as follows:
             (7)  "Eligible central municipality" means:
                   (A)  a municipality with a population of more than
140,000 but less than 1.5 million that is located in a county with a
population of 800,000 [one million] or more and that has adopted a
capital improvement plan for the construction or expansion of a
convention center facility;
                   (B)  a municipality with a population of 250,000
or more that:
                         (i)  is located wholly or partly on a barrier
island that borders the Gulf of Mexico;
                         (ii)  is located in a county with a
population of 300,000 or more; and
                         (iii)  has adopted a capital improvement
plan to expand an existing convention center facility;
                   (C)  a municipality with a population of 116,000
or more that:
                         (i)  is located in two counties both of which
have a population of 660,000 or more; and
                         (ii)  has adopted a capital improvement plan
for the construction or expansion of a convention center facility;
                   (D)  a municipality with a population of less than
50,000 that contains a general academic teaching institution that
is not a component institution of a university system, as those
terms are defined by Section 61.003, Education Code; or
                   (E)  a municipality with a population of 640,000
or more that:
                         (i)  is located on an international border;
and
                         (ii)  has adopted a capital improvement plan
for the construction or expansion of a convention center facility.
       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 75 percent
of the population of a county with a population of 1.5 million or
more;
             (6)  a municipality with a population of 150,000 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 150,000 or
more but less than one million that is located in one county with a
population of 2.3 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 99,900 or
more but less than 111,000 that is located in a county with a
population of 135,000 or more;
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Statutes affected:
Introduced: Tax Code 351.001, Tax Code 351.152 (Tax Code 351)