H.B. No. 3629
 
 
 
 
AN ACT
  relating to use and allocation of municipal hotel occupancy tax
  revenues for certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.101, Tax Code, is amended by adding
  Subsection (i) to read as follows:
         (i)  In addition to the purposes provided by Subsection (a),
  a municipality that has a population of at least 75,000 but not more
  than 95,000 and that is located in a county that has a population of
  more than 160,000 but less than 200,000 may use revenue from the
  municipal hotel tax to promote tourism and the convention and hotel
  industry by constructing, operating, or expanding a sporting
  related facility or sports field owned by the municipality, if the
  majority of the events at the facility or field are directly related
  to a sporting event in which the majority of participants are
  tourists who substantially increase economic activity at hotels in
  the municipality.
         SECTION 2.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1078 to read as follows:
         Sec. 351.1078.  ALLOCATION OF REVENUE:  CERTAIN
  MUNICIPALITIES.  (a)  A municipality that spends municipal hotel
  occupancy tax revenue as authorized by Section 351.101(i):
               (1)  may not use municipal hotel occupancy tax revenue
  for the acquisition of land for the sporting related facility or
  sports field described by that subsection;
               (2)  shall annually determine and prepare and publish
  on the municipality's Internet website a report on the events held
  at the facility or field, the number of hotel room nights
  attributable to events held at the facility or field, and the amount
  of hotel revenue and municipal tax revenue attributable to the
  sports events and tournaments held at the facility or field for five
  years after the date the construction expenditures are completed;
  and
               (3)  may only spend hotel occupancy tax revenue for
  operational expenses of the facility or field if the costs are
  directly related to a sporting event in which the majority of
  participants are tourists who substantially increase economic
  activity at hotels in or near the municipality.
         (b)  The municipality shall reimburse to the municipality's
  hotel occupancy tax revenue fund from the municipality's general
  fund any expenditure in excess of the amount of area hotel revenue
  attributable to sporting events held at the sporting related
  facility or sports field described by Section 351.101(i) for five
  years after the date the construction or expansion of the facility
  or field described by that subsection is completed.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3629 was passed by the House on April
  30, 2015, by the following vote:  Yeas 135, Nays 4, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3629 was passed by the Senate on May
  26, 2015, by the following vote:  Yeas 29, Nays 2.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor