87R16363 SMT-D
 
  By: King of Uvalde H.B. No. 2209
 
  Substitute the following for H.B. No. 2209:
 
  By:  Noble C.S.H.B. No. 2209
 
 
 
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.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1069 to read as follows:
         Sec. 351.1069.  ALLOCATION OF REVENUE: CERTAIN
  MUNICIPALITIES. In addition to other authorized uses, a
  municipality described by Section 351.1066(a)(6) may use revenue
  derived from the tax imposed under this chapter to promote tourism
  by enhancing and upgrading an existing sports facility or field,
  provided that the municipality complies with Section 351.1076.
         SECTION 2.  Section 351.1076(a), Tax Code, is amended to
  read as follows:
         (a)  A municipality that spends municipal hotel occupancy
  tax revenue for the enhancement and upgrading of existing sports
  facilities or fields as authorized by Section 351.101(a)(7) or (n),
  Section 351.1069, or Section 351.10711:
               (1)  shall determine the amount of municipal hotel
  occupancy tax revenue generated for the municipality by hotel
  activity attributable to the sports events and tournaments held on
  the enhanced or upgraded facilities or fields for five years after
  the date the enhancements and upgrades are completed; and
               (2)  may not spend hotel occupancy tax revenue for the
  enhancement and upgrading of the facilities or fields in a total
  amount that exceeds the amount of area hotel revenue attributable
  to the enhancements and upgrades.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2021.