Texas 2017 - 85th Regular

Texas House Bill HB2526 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	85R19324 GRM-F
2	2	By: Canales H.B. No. 2526
3	3	Substitute the following for H.B. No. 2526:
4	4	By: Murr C.S.H.B. No. 2526
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the use of municipal hotel occupancy tax revenue by
10	10	certain municipalities.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
13	13	by adding Section 351.1068 to read as follows:
14	14	Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES
15	15	BY CERTAIN MUNICIPALITIES. (a) This section applies only to a
16	16	municipality that is the county seat of a county that:
17	17	(1) is located on the Texas-Mexico border;
18	18	(2) has a population of 500,000 or more; and
19	19	(3) is adjacent to two or more counties, each of which
20	20	has a population of 50,000 or more.
21	21	(b) A municipality to which this section applies may use
22	22	revenue derived from the municipal hotel occupancy tax to
23	23	construct, maintain, or expand a sporting-related facility or
24	24	sporting-related field on property owned by the municipality,
25	25	provided the municipality's sports facilities and fields have been
26	26	used in the preceding calendar year a combined total of more than 10
27	27	times for district, state, regional, or national sports
28	28	tournaments, games, or events.
29	29	(c) A municipality to which this section applies that uses
30	30	revenue derived from the municipal hotel occupancy tax for a
31	31	purpose described by Subsection (b):
32	32	(1) shall determine the amount of municipal hotel
33	33	occupancy tax revenue generated for the municipality by hotel
34	34	activity attributable to the sports tournaments, games, and events
35	35	held on the newly constructed, enhanced, or upgraded facilities or
36	36	fields for 10 years after the date the construction, enhancements,
37	37	or upgrades are completed; and
38	38	(2) may not spend municipal hotel occupancy tax
39	39	revenue for the construction, enhancement, or upgrading of the
40	40	facilities or fields in a total amount that exceeds the amount of
41	41	area hotel revenue attributable to the construction, enhancements,
42	42	or upgrades.
43	43	(d) A municipality to which this section applies shall
44	44	reimburse from the municipality's general fund any expenditure in
45	45	excess of the amount of area hotel revenue attributable to the
46	46	construction, enhancements, or upgrades to the municipality's
47	47	hotel occupancy tax revenue fund.
48	48	(e) If a municipality to which this section applies uses
49	49	revenue derived from the municipal hotel occupancy tax for a
50	50	purpose described by Subsection (b), the municipality may not
51	51	reduce the percentage of revenue from that tax allocated for a
52	52	purpose described by Section 351.101(a)(3) to a percentage that is
53	53	less than the average percentage of that revenue allocated by the
54	54	municipality for that purpose during the 36-month period preceding
55	55	the date the municipality begins using the revenue for a purpose
56	56	described by Subsection (b).
57	57	SECTION 2. This Act takes effect immediately if it receives
58	58	a vote of two-thirds of all the members elected to each house, as
59	59	provided by Section 39, Article III, Texas Constitution. If this
60	60	Act does not receive the vote necessary for immediate effect, this
61	61	Act takes effect September 1, 2017.