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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 by |
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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. Sections 351.1068(b) and (c), Tax Code, are |
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amended to read as follows: |
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(b) A municipality to which this section applies may use |
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revenue derived from the municipal hotel occupancy tax to |
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construct, maintain, or expand a sporting-related facility, [or] a |
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sporting-related field, or related infrastructure as defined by |
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Section 334.001, Local Government Code, that is located within 2500 |
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feet of the facility or field, provided that the facility, field, or |
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infrastructure is located on property owned by the municipality and |
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that [, provided] the municipality's sports facilities and fields |
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have been used in the preceding calendar year a combined total of |
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more than 10 times for district, state, regional, or national |
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sports tournaments, games, or events. |
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(c) A municipality to which this section applies that uses |
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revenue derived from the municipal hotel occupancy tax for a |
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purpose described by Subsection (b): |
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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 tournaments, games, and events
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held on the] newly constructed, enhanced, or upgraded facilities, |
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[or] fields, or related infrastructure for 10 years after the date |
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the original construction, enhancements, or upgrades of the first |
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of the facilities or fields is [are] completed; and |
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(2) may not spend municipal hotel occupancy tax |
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revenue for the construction, enhancement, or upgrading of the |
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facilities, [or] fields, or related infrastructure in a total |
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amount that exceeds the amount of area hotel revenue attributable |
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to the construction, enhancements, or upgrades as determined under |
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Subdivision (1). |
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SECTION 2. This Act takes effect September 1, 2019. |