85R15073 ADM-D
By: Burrows H.B. No. 3973
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 351.10711 to read as follows:
Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE,
ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
that is the county seat of a county that has a population of more
than 10,000 and contains a portion of Mound Lake.
(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 maintain, enhance, or upgrade a sports facility or field.
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.