AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

Efforts to promote sporting events have encouraged economic development by bringing hundreds of thousands of sports participants and their families to host communities, where such visitors stay in local hotels, eat at local restaurants, and shop at local retail destinations.

 

C.S.H.B. 970 seeks to facilitate the economic development efforts of certain municipalities to use the municipal hotel occupancy tax for capital improvements to and the operation and maintenance of a coliseum or multiuse facility.

 

C.S.H.B. 970 amends current law relating to the use of municipal hotel occupancy tax revenue to enhance and upgrade coliseums and multiuse facilities in certain municipalities.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1.  Reenacts Section 351.101(a), Tax Code, as amended by Chapters 402 (H.B. 1789), 1220 (S.B. 1247), and 1322 (H.B. 3098), Acts of the 81st Legislature, Regular Session, 2009, and amends it, as follows:

 

(a)  Authorizes revenue from the municipal hotel occupancy tax to be used only to promote tourism and the convention and hotel industry, and provides that that use is limited to certain expenses, including the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of a coliseum or multiuse facility, if the municipality has a population of at least 90,000 but less than 120,000, and is located in two counties, at least one of which contains the headwaters of the San Gabriel River, and, for a municipality with a population of more than 175,000 but less than 225,000 that is located in two counties, each of which has a population of less than 200,000, the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of a coliseum or multiuse facility and related infrastructure or a venue, as defined by Section 334.001(4) (defining, in this chapter, "venue"), Local Government Code, that is related to the promotion of tourism.  Makes nonsubstantive changes.

 

SECTION 2.  Effective date:  upon passage or September 1, 2011.