87R6316 RDS-F
 
  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(n), Tax Code, is amended 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.
         SECTION 2.  This Act takes effect September 1, 2021.