85R3168 CJC-D
By: Paddie H.B. No. 3484
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue by
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 351.1079 to read as follows:
Sec. 351.1079. ALLOCATION OF REVENUE FOR SPORTS FACILITIES
AND FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies
only to a municipality that has a population of at least 6,000 and
that is the county seat of a county that:
(1) borders the State of Louisiana;
(2) is bisected by a United States highway; and
(3) has a population of 75,000 or less.
(b) Notwithstanding any other provision of this chapter, a
municipality to which this section applies may use all or any
portion of the revenue derived from the municipal hotel occupancy
tax to construct, improve, maintain, and operate sports facilities
and fields for the purpose of promoting tourism and the convention
and hotel industry.
SECTION 2. 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, 2017.