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Res 2025-126 concerning Project Cat Tree and approving a Chapter 380 Economic Development Incentive Agreement with Midway Development, LLC, providing incentives in the form of partial rebates of hotel occupancy and sales taxes
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Res 2025-126 concerning Project Cat Tree and approving a Chapter 380 Economic Development Incentive Agreement with Midway Development, LLC, providing incentives in the form of partial rebates of hotel occupancy and sales taxes
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8/14/2025 3:34:20 PM
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City Clerk - Document
Resolutions
City Clerk - Type
Approving
Number
2025-126
Date
8/5/2025
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Section 2.04. "Chapter 380 Payments"means the City's payments to the Developer in the <br /> form of annual rebates of, to begin with, ninety-five percent (95%) of Sales Tax Revenue and <br /> ninety-five percent (95%) of eligible Hotel Tax Revenue, both payments to decrease as the Hotel <br /> achieves RevPar performance over time as detailed below, attributable to the calendar year <br /> immediately preceding the year in which a Chapter 380 Payment is requested in accordance under <br /> Article IV herein. For the avoidance of doubt, all payments of Hotel Tax Revenue shall be in the <br /> form of rebates of a percentage of Hotel Tax Revenue, based on the RevPar performance of the <br /> Building Improvements, for expenditures that are reimbursable under State law according to the <br /> table in Section 4.02. The Chapter 380 Payments may also include sales tax reimbursements to the <br /> Developer for sales tax paid by the Developer on materials sourced to the Land prior to the <br /> implementation of the RevPar performance standards. The Chapter 380 Payments sourced from <br /> sales tax paid on materials for the site shall not be subject to the RevPar performance standards, <br /> but shall be made available from the City to the Developer through the Developer's submittal of <br /> the application attached hereto as Exhibit"D." In its approval of this Agreement,the City Council <br /> of the City hereby authorizes the City Manager or her designee to issue the Chapter 380 Payments <br /> without further approval by the City Council of the City. <br /> Section 2.05."Hotel Tax Revenue"means the amount Hotel Occupancy Taxes attributable <br /> to any business activity occurring on the Land during the Term collected by the Texas Comptroller <br /> of Public Accounts (or any similar successor tax collection entity of agency of the State) and <br /> remitted to the City. During the Term, the City shall not take any action that directly reduces the <br /> City's Hotel Occupancy Tax levy in effect on the Effective Date.Any Hotel Tax Revenue provided <br /> by the City to the Developer under this Agreement shall be used solely for the purposes authorized <br /> under Chapter 351 of the Texas Tax Code. Namely, as authorized under Sections 351.101 (a)(4)- <br /> (a)(5) and (a)(9) of the Texas Tax Code, the Hotel Tax Revenue may be used for the purposes of- <br /> 3 <br />
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