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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of hotel occupancy tax revenue by certain |
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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 adding |
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Subsection (t) to read as follows: |
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(t) In addition to other authorized uses, a municipality |
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that is bisected by the Guadalupe River and is the county seat of a |
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county with a population of 170,000 or more 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 Subsections (a)(7)(A) and (C) and Section 351.1076 are met. |
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SECTION 2. This Act takes effect September 1, 2023. |