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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 by |
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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. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.10691 to read as follows: |
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Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that is the county seat of a county that: |
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(1) has a population of less than 40,000; |
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(2) contains a portion of Lake Corpus Christi; and |
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(3) is adjacent to a county that has a population of |
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less than 400,000 and contains a municipality with a population of |
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at least 300,000. |
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(b) In addition to other authorized uses, a municipality to |
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which this section applies may use revenue derived from the tax |
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imposed under this chapter to promote tourism by enhancing and |
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upgrading an existing sports facility or field, provided that the |
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municipality complies with Section 351.1076. |
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SECTION 2. Section 351.1076(a), Tax Code, is amended to |
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read as follows: |
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(a) A municipality that spends municipal hotel occupancy |
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tax revenue for the enhancement and upgrading of existing sports |
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facilities or fields as authorized by Section 351.101(a)(7) or (n), |
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Section 351.1069, Section 351.10691, or Section 351.10711: |
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(1) shall determine the amount of municipal hotel |
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occupancy tax revenue generated for the municipality by hotel |
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activity attributable to the sports events and tournaments held on |
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the enhanced or upgraded facilities or fields for five years after |
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the date the enhancements and upgrades are completed; and |
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(2) may not spend hotel occupancy tax revenue for the |
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enhancement and upgrading of the facilities or fields in a total |
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amount that exceeds the amount of area hotel revenue attributable |
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to the enhancements and upgrades. |
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SECTION 3. This Act takes effect September 1, 2023. |