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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of municipal hotel occupancy tax revenue in |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.101, Tax Code, is amended by |
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amending Subsection (n) and adding Subsection (v) to read as |
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follows: |
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(n) In addition to other authorized uses, a municipality |
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that has a population of not more than 1,500 and is located in a |
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county that borders Arkansas and Louisiana may use revenue from the |
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municipal hotel occupancy tax for the promotion of tourism by the |
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enhancement and upgrading of an existing sports facility or field |
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as specified by Subsection (a)(7), provided that the requirements |
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of Subsection [Subsections] (a)(7)(A) [and (C)] and Section |
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351.1076 are met. |
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(v) In addition to other authorized uses, a municipality |
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described by Section 351.152(33) may use revenue from the municipal |
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hotel occupancy tax for the promotion of tourism by the enhancement |
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and upgrading of an existing sports facility or field as specified |
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by Subsection (a)(7), provided that the requirements of Subsection |
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(a)(7)(A) and Section 351.1076 are met. |
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SECTION 2. This Act takes effect September 1, 2021. |