| 1 | 1 | | 85R6811 TJB-F |
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| 2 | 2 | | By: Keough H.B. No. 939 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the use of municipal hotel occupancy tax revenues in |
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| 8 | 8 | | certain municipalities. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 351.101, Tax Code, is amended by adding |
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| 11 | 11 | | Subsections (m) and (m-1) to read as follows: |
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| 12 | 12 | | (m) In addition to the uses authorized by Subsections (a) |
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| 13 | 13 | | and (e), and notwithstanding any provision of this chapter to the |
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| 14 | 14 | | contrary, a municipality with a population of 6,500 or less that has |
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| 15 | 15 | | at least 800 hotel rooms within the corporate boundaries of the |
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| 16 | 16 | | municipality and that is located in a county adjacent to a county |
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| 17 | 17 | | with a population of 3.3 million or more may use revenue derived |
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| 18 | 18 | | from the tax authorized by this chapter to directly enhance and |
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| 19 | 19 | | promote tourism and the convention and hotel industry by acquiring |
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| 20 | 20 | | sites for and constructing, improving, enlarging, equipping, |
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| 21 | 21 | | repairing, operating, and maintaining a municipally owned: |
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| 22 | 22 | | (1) convention center facility; |
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| 23 | 23 | | (2) sports-related facility with seating for at least |
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| 24 | 24 | | 4,500 people that is used or is planned for use for one or more |
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| 25 | 25 | | professional or amateur sports events or other events, including |
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| 26 | 26 | | rodeos, livestock shows, and performing arts events; |
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| 27 | 27 | | (3) multiuse facility that includes facilities |
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| 28 | 28 | | described by Subdivisions (1) and (2); and |
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| 29 | 29 | | (4) related infrastructure for a facility described by |
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| 30 | 30 | | Subdivision (1), (2), or (3), as that term is defined by Section |
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| 31 | 31 | | 334.001(3), Local Government Code, for a venue. |
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| 32 | 32 | | (m-1) A municipality described by Subsection (m) that |
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| 33 | 33 | | issues obligations secured wholly or partly by revenue derived from |
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| 34 | 34 | | the tax authorized by this chapter for a use described by that |
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| 35 | 35 | | subsection may use that revenue for those uses as long as the |
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| 36 | 36 | | obligations are outstanding even if the municipality is no longer a |
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| 37 | 37 | | municipality described by that subsection. |
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| 38 | 38 | | SECTION 2. This Act takes effect immediately if it receives |
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| 39 | 39 | | a vote of two-thirds of all the members elected to each house, as |
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| 40 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 41 | 41 | | Act does not receive the vote necessary for immediate effect, this |
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| 42 | 42 | | Act takes effect September 1, 2017. |
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