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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 to |
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enhance, upgrade, and maintain sports facilities and fields 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. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1072 to read as follows: |
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Sec. 351.1072. ALLOCATION OF REVENUE: CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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described by Section 351.101(a)(7)(B)(viii), as added by Chapter |
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541 (S.B. 551), Acts of the 83rd Legislature, Regular Session, |
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2013. |
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(b) A municipality to which this section applies may use |
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revenue from the municipal hotel occupancy tax to maintain a sports |
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facility or field. |
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SECTION 2. Section 351.1076, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (c) to read as |
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follows: |
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(a) Except as provided by Subsection (c), a [A] municipality |
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that spends municipal hotel occupancy tax revenue for the |
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enhancement and upgrading of existing sports facilities or fields |
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as authorized by Section 351.101(a)(7): |
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(1) shall determine the amount of municipal hotel |
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occupancy tax revenue generated for the municipality by hotel |
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activity attributable to the sports events and tournaments held on |
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the enhanced or upgraded facilities or fields for five years after |
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the date the enhancements and upgrades are completed; and |
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(2) may not spend hotel occupancy tax revenue for the |
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enhancement and upgrading of the facilities or fields in a total |
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amount that exceeds the amount of area hotel revenue attributable |
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to the enhancements and upgrades. |
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(c) This section does not apply to a municipality described |
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by Section 351.101(a)(7)(B)(viii), as added by Chapter 541 (S.B. |
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551), Acts of the 83rd Legislature, Regular Session, 2013. |
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SECTION 3. 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. |