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AN ACT
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relating to the use of municipal hotel occupancy tax revenue by |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.10711 to read as follows: |
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Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, |
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ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN |
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MUNICIPALITIES. (a) This section applies only to a municipality |
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that is the county seat of a county that has a population of more |
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than 10,000 and contains a portion of Mound Lake. |
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(b) In addition to other authorized uses, a municipality to |
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which this section applies may use revenue derived from the tax |
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imposed under this chapter to promote tourism by maintaining, |
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enhancing, or upgrading sports facilities or fields, provided that: |
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(1) the requirements of Section 351.1076 are met if |
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the municipality uses the revenue to enhance or upgrade a sports |
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facility or field; |
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(2) the municipality owns the sports facilities or |
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fields; and |
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(3) the sports facilities and fields have been used, |
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in the preceding calendar year, a combined total of more than 10 |
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times for district, state, regional, or national sports |
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tournaments. |
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(c) A municipality that uses revenue derived from the tax |
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imposed under this chapter as authorized by Subsection (b) may not |
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reduce the percentage of revenue from the tax imposed under this |
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chapter and allocated for a purpose described by Section |
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351.101(a)(3) to a percentage that is less than the average |
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percentage of that revenue allocated by the municipality for that |
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purpose during the 36-month period preceding the date the |
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municipality begins using the revenue as authorized by Subsection |
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(b). |
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SECTION 2. Section 351.1076(a), Tax Code, is amended to |
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read as follows: |
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(a) A municipality that spends municipal hotel occupancy |
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tax revenue for the enhancement and upgrading of existing sports |
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facilities or fields as authorized by Section 351.101(a)(7) or |
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351.10711: |
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(1) shall determine the amount of municipal hotel |
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occupancy tax revenue generated for the municipality by hotel |
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activity attributable to the sports events and tournaments held on |
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the enhanced or upgraded facilities or fields for five years after |
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the date the enhancements and upgrades are completed; and |
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(2) may not spend hotel occupancy tax revenue for the |
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enhancement and upgrading of the facilities or fields in a total |
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amount that exceeds the amount of area hotel revenue attributable |
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to the enhancements and upgrades. |
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SECTION 3. 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. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 2056 passed the Senate on |
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May 3, 2017, by the following vote: Yeas 25, Nays 6. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 2056 passed the House on |
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May 24, 2017, by the following vote: Yeas 136, Nays 10, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |