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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of revenue from municipal hotel occupancy taxes |
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for a sports facility or field in certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.1078, Tax Code, is amended by adding |
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Subsections (a-1), (c), (d), and (e) to read as follows: |
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(a-1) The report described by Subsection (a)(2) shall be |
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made accessible through a link that appears in a prominent place on |
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the municipality's Internet website home page. |
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(c) In addition to the report required by Subsection (a), a |
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municipality to which that subsection applies shall, on the second |
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and fourth anniversary of the date on which active construction or |
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expansion of a sporting related facility or sports field described |
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by Section 351.101(i) is complete, prepare and publish a report on |
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the municipality's Internet website as provided by Subsections |
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(a)(2) and (a-1). The report must identify: |
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(1) the total amount of area hotel revenue that is |
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attributable to sporting events held at the facility or field since |
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active construction or expansion of the facility or field was |
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completed; and |
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(2) the total amount of municipal hotel occupancy tax |
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revenue spent by the municipality to construct, operate, or expand |
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the facility or field. |
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(d) If the amount of money identified under Subsection |
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(c)(1) is less than the amount of money identified under Subsection |
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(c)(2), the municipality shall, as soon as practicable, develop and |
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implement a plan to increase the area hotel revenue that is |
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attributable to sporting events held at the facility or field. The |
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plan must include specific strategies for accomplishing this goal |
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by the fifth anniversary of the date on which active construction or |
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expansion of the facility or field is complete. |
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(e) For purposes of determining the amount of revenue |
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required to be identified under Subsection (c)(1), if a sporting |
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event described by that subdivision is part of a sports tournament |
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involving events that occur in more than one municipality, a |
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municipality shall multiply the total area hotel revenue |
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attributable to that sporting event by a fraction, the denominator |
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of which is the total number of attendees of the sports tournament |
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and the numerator of which is the number of attendees of the |
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sporting event held at the facility or field constructed or |
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expanded using the municipality's hotel occupancy tax revenue. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |