By: Hughes S.B. No. 828
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of municipal hotel occupancy tax revenue in
  certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.101, Tax Code, is amended by
  amending Subsection (n) and adding Subsection (v) to read as
  follows:
         (n)  In addition to other authorized uses, a municipality
  that has a population of not more than 1,500 and is located in a
  county that borders Arkansas and Louisiana may 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), provided that the requirements
  of Subsection [Subsections] (a)(7)(A) [and (C)] and Section
  351.1076 are met.
         (v)  In addition to other authorized uses, a municipality
  described by Section 351.152(33) may 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), provided that the requirements of Subsection
  (a)(7)(A) and Section 351.1076 are met.
         SECTION 2.  This Act takes effect September 1, 2021.