88R12471 CJD-F     By: LaMantia S.B. No. 2007       A BILL TO BE ENTITLED   AN ACT   relating to the use of the revenue derived from the municipal hotel   occupancy tax by certain municipalities and to the rate at which   that tax is imposed by those municipalities.          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 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;   or                      (F)  a municipality that has a population of at   least 70,000 but not more than 180,000 and that is located in a   county that borders the United Mexican States and the Gulf of   Mexico.          SECTION 2.  Section 351.003, Tax Code, is amended by adding   Subsection (g) to read as follows:          (g)  The rate in a municipality described by Section   351.001(7)(F) may not exceed nine percent of the price paid for a   room. The municipality shall allocate for the construction,   expansion, maintenance, financing, operation, or debt service of a   convention center or multiuse facility all revenue received by the   municipality that is derived from the application of the tax at a   rate of more than seven percent of the price paid for a room in a   hotel.          SECTION 3.  Section 351.101, Tax Code, is amended by adding   Subsection (t) to read as follows:          (t)  In addition to other authorized uses, a municipality   described by Section 351.001(7)(F) may use revenue from the   municipal hotel occupancy tax to pay costs associated with the   construction, expansion, maintenance, financing, operation, or   debt service of a convention center or multiuse facility.          SECTION 4.  This Act takes effect September 1, 2023.