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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of revenue from municipal hotel occupancy taxes |
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for a sports facility or field in certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.1078, Tax Code, is amended by adding |
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Subsections (a-1), (c), and (d) to read as follows: |
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(a-1) The report described by Subsection (a)(2) may be made |
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accessible through a link that appears in a prominent place on the |
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municipality's Internet website home page. |
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(c) In addition to the report required by Subsection (a), a |
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municipality to which that subsection applies shall, on the second |
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and fourth anniversary of the date on which active construction or |
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expansion of a sporting related facility or sports field described |
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by Section 351.101(i) is complete, prepare and publish a report on |
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the municipality's Internet website as provided by Subsections |
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(a)(2) and (a-1). The report must identify: |
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(1) the total amount of municipal hotel occupancy tax |
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revenue received by the municipality that is attributable to |
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sporting events held at the facility or field since active |
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construction or expansion of the facility or field was completed; |
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and |
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(2) the total amount of municipal hotel occupancy tax |
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revenue spent by the municipality to construct, operate, or expand |
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the facility or field. |
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(d) If the amount of money identified under Subsection |
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(c)(1) is less than the amount of money identified under Subsection |
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(c)(2), the municipality shall, as soon as practicable, develop and |
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implement a plan to increase the municipal hotel occupancy tax |
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revenue received by the municipality that is attributable to |
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sporting events held at the facility or field. The plan must |
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include specific strategies for accomplishing this goal by the |
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fifth anniversary of the date on which active construction or |
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expansion of the facility or field is complete. |
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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, 2017. |