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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 (n) to read as follows: |
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(n) In addition to other authorized uses, a municipality |
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that has a population of not more than 1,500 and is located in a |
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county that borders Arkansas and Louisiana may use revenue from the |
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municipal hotel occupancy tax for the promotion of tourism by the |
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enhancement and upgrading of an existing sports facility or field |
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as specified by Subsection (a)(7), provided that the requirements |
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of Subsections (a)(7)(A) and (C) and Section 351.1076 are met. |
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SECTION 2. Section 351.1076(a), Tax Code, is amended to |
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read as follows: |
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(a) A municipality that spends municipal hotel occupancy |
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tax revenue for the enhancement and upgrading of existing sports |
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facilities or fields as authorized by Section 351.101(a)(7) or (n): |
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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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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, 2017. |