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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 in |
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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. Section 351.101, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) In addition to the uses authorized by Subsection (a), a |
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municipality described by Subsection (a)(7)(B)(viii), as added by |
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Chapter 546 (S.B. 585), Acts of the 83rd Legislature, Regular |
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Session, 2013, may use revenue derived from the tax authorized by |
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this chapter to promote tourism and the convention and hotel |
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industry by constructing, maintaining, or expanding a |
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sporting-related facility owned by the municipality if: |
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(1) the majority of the events at the facility involve |
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participants staying at hotels in the municipality; and |
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(2) for a fiscal year, the municipality does not |
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reduce the amount of that revenue that it uses for a purpose |
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described by Subsection (a)(3) to an amount that is less than the |
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lesser of: |
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(A) the amount of that revenue used by the |
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municipality for that purpose during the municipality's 2015 fiscal |
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year; or |
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(B) the total amount of that revenue received in |
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the fiscal year. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |