S.B. No. 2137
 
 
 
 
AN ACT
  relating to the imposition and use of a hotel occupancy tax by
  certain municipalities and counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 351.1068(b) and (c), Tax Code, are
  amended to read as follows:
         (b)  A municipality to which this section applies may use
  revenue derived from the municipal hotel occupancy tax to
  construct, maintain, or expand a sporting-related facility, a [or]
  sporting-related field, or related infrastructure as defined by
  Section 334.001, Local Government Code, that is located within
  2,500 feet of the facility or field and is directly related to the
  facility or field, provided that:
               (1)  the facility, field, or infrastructure is located
  on property owned by the municipality; and
               (2)  [, provided] the municipality's sports facilities
  and fields have been used in the preceding calendar year a combined
  total of more than 10 times for district, state, regional, or
  national sports tournaments, games, or events.
         (c)  A municipality to which this section applies that uses
  revenue derived from the municipal hotel occupancy tax for a
  purpose described by Subsection (b):
               (1)  shall determine the amount of municipal hotel
  occupancy tax revenue generated for the municipality by hotel
  activity attributable to the [sports tournaments, games, and events
  held on the] newly constructed, enhanced, or upgraded facilities,
  [or] fields, or related infrastructure for 10 years after the date
  the original construction, enhancements, or upgrades of the first
  of the facilities or fields are completed; and
               (2)  may not spend municipal hotel occupancy tax
  revenue for the construction, enhancement, or upgrading of the
  facilities, [or] fields, or related infrastructure in a total
  amount that exceeds the amount of area hotel revenue attributable
  to the construction, enhancements, or upgrades as determined under
  Subdivision (1).
         SECTION 2.  Section 352.002, Tax Code, is amended by adding
  Subsection (s) to read as follows:
         (s)  The commissioners court of a county with a population of
  less than 17,000 that borders the Red River and in which at least
  two United States highways cross into Oklahoma may impose a tax as
  provided by Subsection (a).
         SECTION 3.  Section 352.003, Tax Code, is amended by adding
  Subsection (x) to read as follows:
         (x)  The tax rate in a county authorized to impose the tax
  under Section 352.002(s) may not exceed two percent of the price
  paid for a room in a hotel.
         SECTION 4.  This Act takes effect September 1, 2019.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 2137 passed the Senate on
  April 10, 2019, by the following vote: Yeas 29, Nays 1; and that
  the Senate concurred in House amendment on May 21, 2019, by the
  following vote: Yeas 29, Nays 2.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 2137 passed the House, with
  amendment, on May 16, 2019, by the following vote: Yeas 103,
  Nays 31, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor