| 5 | 3 | | |
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| 6 | 4 | | |
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| 7 | 5 | | A BILL TO BE ENTITLED |
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| 8 | 6 | | AN ACT |
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| 9 | 7 | | relating to the use of municipal hotel occupancy tax revenue by |
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| 10 | 8 | | certain municipalities. |
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| 11 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 10 | | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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| 13 | 11 | | by adding Section 351.10711 to read as follows: |
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| 14 | 12 | | Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, |
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| 15 | 13 | | ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN |
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| 16 | 14 | | MUNICIPALITIES. (a) This section applies only to a municipality |
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| 17 | 15 | | that is the county seat of a county that has a population of more |
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| 18 | 16 | | than 10,000 and contains a portion of Mound Lake. |
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| 19 | | - | (b) In addition to other authorized uses, a municipality to |
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| 20 | | - | which this section applies may use revenue derived from the tax |
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| 21 | | - | imposed under this chapter to maintain, enhance, or upgrade a |
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| 22 | | - | sports facility or field, provided that the requirements of Section |
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| 23 | | - | 351.1076 are met if the municipality uses the revenue to enhance or |
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| 24 | | - | upgrade a sports facility or field. |
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| 25 | | - | (c) A municipality that uses revenue derived from the tax |
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| 26 | | - | imposed under this chapter as authorized by Subsection (b) may not |
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| 27 | | - | reduce the percentage of revenue from the tax imposed under this |
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| 28 | | - | chapter and allocated for a purpose described by Section |
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| 29 | | - | 351.101(a)(3) to a percentage that is less than the average |
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| 30 | | - | percentage of that revenue allocated by the municipality for that |
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| 31 | | - | purpose during the 36-month period preceding the date the |
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| 32 | | - | municipality begins using the revenue as authorized by Subsection |
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| 33 | | - | (b). |
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| 34 | | - | SECTION 2. Section 351.1076(a), Tax Code, is amended to |
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| 35 | | - | read as follows: |
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| 36 | | - | (a) A municipality that spends municipal hotel occupancy |
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| 37 | | - | tax revenue for the enhancement and upgrading of existing sports |
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| 38 | | - | facilities or fields as authorized by Section 351.101(a)(7) or |
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| 39 | | - | 351.10711: |
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| 40 | | - | (1) shall determine the amount of municipal hotel |
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| 41 | | - | occupancy tax revenue generated for the municipality by hotel |
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| 42 | | - | activity attributable to the sports events and tournaments held on |
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| 43 | | - | the enhanced or upgraded facilities or fields for five years after |
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| 44 | | - | the date the enhancements and upgrades are completed; and |
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| 45 | | - | (2) may not spend hotel occupancy tax revenue for the |
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| 46 | | - | enhancement and upgrading of the facilities or fields in a total |
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| 47 | | - | amount that exceeds the amount of area hotel revenue attributable |
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| 48 | | - | to the enhancements and upgrades. |
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| 49 | | - | SECTION 3. This Act takes effect immediately if it receives |
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| 17 | + | (b) Notwithstanding any other provision of this chapter, a |
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| 18 | + | municipality to which this section applies may use all or any |
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| 19 | + | portion of the revenue derived from the municipal hotel occupancy |
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| 20 | + | tax to maintain, enhance, or upgrade a sports facility or field. |
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| 21 | + | SECTION 2. This Act takes effect immediately if it receives |
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