By: Raney, Kacal H.B. No. 4187
A BILL TO BE ENTITLED
AN ACT
relating to the use of revenue from municipal hotel occupancy taxes
for a sports facility or field in certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.1078, Tax Code, is amended by adding
Subsections (a-1), (c), (d), and (e) to read as follows:
(a-1) The report described by Subsection (a)(2) shall be
made accessible through a link that appears in a prominent place on
the municipality's Internet website home page.
(c) In addition to the report required by Subsection (a), a
municipality to which that subsection applies shall, on the second
and fourth anniversary of the date on which active construction or
expansion of a sporting related facility or sports field described
by Section 351.101(i) is complete, prepare and publish a report on
the municipality's Internet website as provided by Subsections
(a)(2) and (a-1). The report must identify:
(1) the total amount of area hotel revenue that is
attributable to sporting events held at the facility or field since
active construction or expansion of the facility or field was
completed; and
(2) the total amount of municipal hotel occupancy tax
revenue spent by the municipality to construct, operate, or expand
the facility or field.
(d) If the amount of money identified under Subsection
(c)(1) is less than the amount of money identified under Subsection
(c)(2), the municipality shall, as soon as practicable, develop and
implement a plan to increase the area hotel revenue that is
attributable to sporting events held at the facility or field. The
plan must include specific strategies for accomplishing this goal
by the fifth anniversary of the date on which active construction or
expansion of the facility or field is complete.
(e) For purposes of determining the amount of revenue
required to be identified under Subsection (c)(1), if a sporting
event described by that subdivision is part of a sports tournament
involving events that occur in more than one municipality, a
municipality shall multiply the total area hotel revenue
attributable to that sporting event by a fraction, the denominator
of which is the total number of attendees of the sports tournament
and the numerator of which is the number of attendees of the
sporting event held at the facility or field constructed or
expanded using the municipality's hotel occupancy tax revenue.
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.