Honorable Craig Estes, Chair, Senate Committee on Natural Resources & Economic Development
FROM:
Ursula Parks, Director, Legislative Budget Board
IN RE:
SB2056 by Perry (relating to the use of municipal hotel occupancy tax revenue by certain municipalities.), Committee Report 1st House, Substituted
No fiscal implication to the State is anticipated.
Local Government Impact
The bill would amend Chapter 351 of the Tax Code, regarding municipal hotel occupancy taxes, to add new Section 351.10711 to authorize 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 to use municipal hotel occupancy taxes to maintain, enhance or upgrade a sports facility or field.
The bill would require that the municipality own the sports facilities or fields, and that the facilities and fields were used in the preceding year a combined total of 10 times for district, state, regional or national sports tournaments. The bill would provide requirements for future amounts of municipal hotel tax revenue used for that purpose.
The bill would apply to the City of Brownfield.
This bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2017.