By: Hinojosa  S.B. No. 1837
         (In the Senate - Filed March 8, 2023; March 20, 2023, read
  first time and referred to Committee on Natural Resources &
  Economic Development; April 20, 2023, reported favorably by the
  following vote:  Yeas 8, Nays 0; April 20, 2023, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the use of municipal hotel occupancy tax revenue by
  certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.10691 to read as follows:
         Sec. 351.10691.  ALLOCATION OF REVENUE: CERTAIN
  MUNICIPALITIES. (a) This section applies only to a municipality
  that is the county seat of a county that:
               (1)  has a population of less than 40,000;
               (2)  contains a portion of Lake Corpus Christi; and
               (3)  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.
         (b)  In addition to other authorized uses, a municipality to
  which this section applies may use revenue derived from the tax
  imposed under this chapter to promote tourism by enhancing and
  upgrading an existing sports facility or field, provided that the
  municipality complies with Section 351.1076. 
         SECTION 2.  Section 351.1076(a), Tax Code, is amended to
  read as follows:
         (a)  A municipality that spends municipal hotel occupancy
  tax revenue for the enhancement and upgrading of existing sports
  facilities or fields as authorized by Section 351.101(a)(7) or (n),
  Section 351.1069, Section 351.10691, or Section 351.10711:
               (1)  shall determine the amount of municipal hotel
  occupancy tax revenue generated for the municipality by hotel
  activity attributable to the sports events and tournaments held on
  the enhanced or upgraded facilities or fields for five years after
  the date the enhancements and upgrades are completed; and
               (2)  may not spend hotel occupancy tax revenue for the
  enhancement and upgrading of the facilities or fields in a total
  amount that exceeds the amount of area hotel revenue attributable
  to the enhancements and upgrades.
         SECTION 3.  This Act takes effect September 1, 2023.
 
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