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House Bill 1896 |
House Author: Bohac |
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Effective: 9-1-17 |
Senate Sponsor: Taylor, Larry |
House Bill 1896 amends the Local Government Code to make the consideration of a facility that is financed with hotel occupancy tax revenue and that is used or planned for use for professional or amateur sports events, community events, other sports events, and other civic or charitable events as a venue for purposes of local funding of certain sports and community venues contingent on the facility not being primarily used for community, civic, and charitable events that are attended only by community residents. The bill makes the same consideration of an improvement financed with hotel occupancy tax revenue and related to a convention center or a convention center facility contingent on the improvement being in the vicinity of the convention center.
House Bill 1896 amends the Tax Code to clarify the applicability of the exemption from a municipality's or county's increase of the applicable hotel occupancy tax rate for the tax imposed on the use or possession of a room under a certain preexisting contract and to define "meetings" with regard to the consideration of facilities that are primarily used to host conventions and meetings as convention center facilities or a convention center complex for purposes of the imposition of a municipal hotel occupancy tax.