BILL ANALYSIS

H.B. 3598

By: Lozano

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

The City of Alice has existing sports and event facilities and fields, including park facilities and fields, which are regularly used by visitors from around the state. These visitors use the hotels in Alice and bring the city increased revenue. The city needs to update its existing sports and event facilities and fields so that entities will continue to choose to hold events in Alice. H.B. 3598 seeks to authorize the city to expend revenue from its municipal hotel occupancy tax to promote tourism by enhancing and upgrading its existing sports and event facilities and fields, provided certain financial requirements are met.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 3598 amends the Tax Code to authorize a municipality that is the county seat of a county that has a population of less than 40,000, contains a portion of Lake Corpus Christi, and is adjacent to a county that has a population of less than 400,000 and contains a municipality with a population of at least 300,000 to use revenue derived from the municipal hotel occupancy tax to promote tourism by enhancing and upgrading an existing sports facility or field, in addition to other authorized uses, provided that the municipality complies with certain requirements relating to the cap on the amount spent for these purposes.

EFFECTIVE DATE

September 1, 2023.