Local Government

Rebate on State Occupancy Tax for a proposed Convention Center/Hotel in Laredo, Texas


The City of Laredo, an incorporated home-rule municipality, requests an amendment to the state tax code by adding Laredo, Texas to the list of cities deemed "eligible central municipalities" under the Texas Tax Code § 351.001. Thus, allowing for Laredo, Texas to receive a rebate of state hotel occupancy tax, state sales tax, and state alcoholic beverage taxes from the eligible project for the first 10 years after the project opens for occupancy. Said eligible project is a convention center/hotel currently being proposed for development in downtown Laredo.


The City of Laredo has contracted the services of a consultant, Convention Sports and Leisure, to assess the feasibility of a new convention center/hotel project in downtown Laredo.  A final report is eminent as of the submission of this legislative agenda.  As a municipality, its assets do not currently contain a meeting facility, convention center or a conference center hotel.

The City of Laredo City Council has awarded this feasibility study scope of work with the desire to proceed with constructing a facility in the near future.  City of Laredo staff has prepared documentation to place the Convention Center/Hotel project in the Capital Improvement Plan for 2017-2018 in order to allow time to prepare the adequate funding mechanisms that could be employed to realize the construction of a convention center/hotel project. 


The construction of a convention center/hotel in downtown Laredo is seen as a major enhancement project that would assist in revitalizing this central business district and would be mutually beneficial to the visitor economy of the City of Laredo and potentially the region.


Blasita J. Lopez
Laredo Convention and Visitors Bureau
Phone: 800-361-3360
Email: blopez@ci.laredo.tx.us