Texas HB 5625: Relating to the authority of certain municipalities and local government corporations to use certain tax revenue for certain qualified projects.

Bill Text

By:AAPerezof El PasoH.B.ANo.A5625
A BILLTO BE ENTITLED
AN ACT
relatingto theauthorityof certainmunicipalitiesandlocal
governmentcorporationsto usecertaintaxrevenueforcertain
qualifiedprojects.
BE IT ENACTEDBY THE LEGISLATUREOF THE STATEOF TEXAS:
SECTION
A1.AASection351.105,TaxCode,isamendedby
amendingSubsection(b)andaddingSubsection(k)to readas
follows:
(b)
AAThissectionappliesonlyto a qualifiedprojectlocated
in:
(1)
AAa  municipalitywitha  populationof  at  least
650,00but lessthan750,000accordingto the mostrecentfederal
decennialcensus;or
(2)
AAa  municipalitywitha  populationof  at  least
750,000locatedon the Texas/Mexicoborder.
(k)
AAA localgovernmentcorporationto whichthissubsection
appliesmayactas  a  municipalityunderthissectionandis
consideredto be a municipalityfor purposesof thissection.With
respectto a localgovernmentcorporationto whichthissubsection
applies,theterm"qualifiedproject"includesa venueandany
relatedinfrastructure.Thissubsectionappliesonlyto a local
governmentcorporationthat:
(1)
AAisauthorizedtocollecta  municipalhotel
occupancytax;and
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(2)AAis locatedin a countyon the Texas/Mexicoborder
witha populationof morethan860,000but lessthan950,000.
SECTION
A2.AAThisAct takeseffectSeptember1, 2025.
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H.B.
ANo.A5625
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