BILL ANALYSIS

Senate Research Center	S.B. 2056
85R15073 ADM-D	By: Perry
	Natural Resources & Economic Development
	4/12/2017
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

Although the City of Brownfield qualifies for multiple sections under Chapter 351.101, Tax Code, which allows a municipality to use hotel occupancy tax revenue to promote tourism, they are not permitted to use these funds to promote tourism through upgrades to existing sport facilities. If such upgrades were allowable, the city could host more and larger baseball tournaments, generating valuable tax revenue for the city through hotel stays.

For: City of Brownfield

Against: None at this time

As proposed, S.B. 2056 amends current law relating to the use of municipal hotel occupancy tax revenue by 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. Amends Subchapter B, Chapter 351, Tax Code, by adding Section 351.10711, as follows:

Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES. (a) Provides that this section applies only to a municipality that is the county seat of a county that has a population of more than 10,000 and contains a portion of Mound Lake.

(b) Authorizes a municipality to which this section applies, notwithstanding any other provision of this chapter, to use all or any portion of the revenue derived from the municipal hotel occupancy tax to maintain, enhance, or upgrade a sports facility or field.

SECTION 2. Effective date: upon passage or September 1, 2017.