84R11112 ADM-D
By: Uresti S.B. No. 1495
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue to
enhance, upgrade, and maintain sports facilities and fields in
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1072 to read as follows:
Sec. 351.1072. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
described by Section 351.101(a)(7)(B)(viii), as added by Chapter
541 (S.B. 551), Acts of the 83rd Legislature, Regular Session,
2013.
(b) A municipality to which this section applies may use
revenue from the municipal hotel occupancy tax to maintain a sports
facility or field.
SECTION 2. Section 351.1076, Tax Code, is amended by
amending Subsection (a) and adding Subsection (c) to read as
follows:
(a) Except as provided by Subsection (c), a [A] municipality
that spends municipal hotel occupancy tax revenue for the
enhancement and upgrading of existing sports facilities or fields
as authorized by Section 351.101(a)(7):
(1) shall determine the amount of municipal hotel
occupancy tax revenue generated for the municipality by hotel
activity attributable to the sports events and tournaments held on
the enhanced or upgraded facilities or fields for five years after
the date the enhancements and upgrades are completed; and
(2) may not spend hotel occupancy tax revenue for the
enhancement and upgrading of the facilities or fields in a total
amount that exceeds the amount of area hotel revenue attributable
to the enhancements and upgrades.
(c) This section does not apply to a municipality described
by Section 351.101(a)(7)(B)(viii), as added by Chapter 541 (S.B.
551), Acts of the 83rd Legislature, Regular Session, 2013.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.