Bill > SB1444

This bill amends Section 351.152 of the Texas Tax Code to add a new category of municipalities that can use certain tax revenues derived from a hotel and convention center project. Specifically, the bill adds a 65th type of municipality to an existing list of detailed, highly specific municipal classifications based on population, county characteristics, geographical features, and unique local attributes. The new category (number 65) is a municipality through which the Comal River flows. The bill allows for immediate effect if it receives a two-thirds vote in both legislative chambers; otherwise, it will take effect on September 1, 2025. The extensive list of municipal classifications suggests this is part of a complex Texas tax code that provides specific tax revenue use authorities to municipalities based on very precise criteria, likely allowing certain municipalities to use tax revenues from hotel and convention center projects in particular ways that are tailored to their unique local circumstances.

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https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1444