BILL ANALYSIS

Senate Research Center	S.B. 1467
	By: Hughes
	Natural Resources & Economic Development
	4/1/2019
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

There are concerns that certain municipalities, such as Queen City, are not permitted to use hotel occupancy tax funds to enhance or upgrade existing sports facilities. Interested parties contend that municipalities such as Queen City want to have upgraded sports facilities and events in place to attract overnight visitors to local hotels. Due to the lack of a permanent concession stand and bathrooms, the Queen City sports facilities lack tournament use to near its full potential. S.B. 1467 seeks to address this issue.

As proposed, S.B. 1467 amends current law relating to the use of municipal hotel occupancy tax revenue in 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 Section 351.101(n), Tax Code, to authorize a municipality that has a population of not more than 1,500 and is located in a county that borders Arkansas and Louisiana to, in addition to other authorized uses, use revenue from the municipal hotel occupancy tax for the promotion of tourism by the enhancement and upgrading of an existing sports facility or field as specified by Subsection (a)(7) (relating to authorizing the use of municipal hotel occupancy tax revenue for the enhancement and upgrading of sports facilities or fields if certain population and geographic requirements are met), provided that the requirements of Subsections (a)(7)(A) (relating to a municipality's ownership of the facilities or fields) and Section 351.1076 (Allocation of Revenue: Certain Municipalities), rather than Subsections (a)(7)(A) and (C) (relating to usage of the sports facilities and fields a combined total of 10 or more times for certain tournaments in the preceding calendar year) and Section 351.1076 are met.

SECTION 2. Effective date: September 1, 2019.