HB4682 - 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.

  89R25166 RDS-F     By: Leach H.B. No. 4682     Substitute the following for H.B. No. 4682:     By:  Button C.S.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(75) 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.   This subsection does not authorize a   municipality described by Section 351.152(75) to use revenue from   the hotel occupancy tax for the construction, improvement,     enlarging, equipping, renovating, repairing, operation, or   maintenance of a road, street, or water or sewer 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 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 municipal [Text truncated for display. 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