| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the use of municipal hotel occupancy tax revenue by |
|
|
certain municipalities. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Sections 351.1068(b) and (c), Tax Code, are |
|
|
amended to read as follows: |
|
|
(b) A municipality to which this section applies may use |
|
|
revenue derived from the municipal hotel occupancy tax to |
|
|
construct, maintain, or expand a sporting-related facility, a [or] |
|
|
sporting-related field, or related infrastructure as defined by |
|
|
Section 334.001, Local Government Code, that is located within |
|
|
2,500 feet of the facility or field and is directly related to the |
|
|
facility or field, provided that: |
|
|
(1) the facility, field, or infrastructure is located |
|
|
on property owned by the municipality; and |
|
|
(2) [, provided] the municipality's sports facilities |
|
|
and fields have been used in the preceding calendar year a combined |
|
|
total of more than 10 times for district, state, regional, or |
|
|
national sports tournaments, games, or events. |
|
|
(c) A municipality to which this section applies that uses |
|
|
revenue derived from the municipal hotel occupancy tax for a |
|
|
purpose described by Subsection (b): |
|
|
(1) shall determine the amount of municipal hotel |
|
|
occupancy tax revenue generated for the municipality by hotel |
|
|
activity attributable to the [sports tournaments, games, and events
|
|
|
held on the] newly constructed, enhanced, or upgraded facilities, |
|
|
[or] fields, or related infrastructure for 10 years after the date |
|
|
the original construction, enhancements, or upgrades of the first |
|
|
of the facilities or fields are completed; and |
|
|
(2) may not spend municipal hotel occupancy tax |
|
|
revenue for the construction, enhancement, or upgrading of the |
|
|
facilities, [or] fields, or related infrastructure in a total |
|
|
amount that exceeds the amount of area hotel revenue attributable |
|
|
to the construction, enhancements, or upgrades as determined under |
|
|
Subdivision (1). |
|
|
SECTION 2. This Act takes effect September 1, 2019. |