85R6811 TJB-F
By: Keough H.B. No. 939
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenues in
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by adding
Subsections (m) and (m-1) to read as follows:
(m) In addition to the uses authorized by Subsections (a)
and (e), and notwithstanding any provision of this chapter to the
contrary, a municipality with a population of 6,500 or less that has
at least 800 hotel rooms within the corporate boundaries of the
municipality and that is located in a county adjacent to a county
with a population of 3.3 million or more may use revenue derived
from the tax authorized by this chapter to directly enhance and
promote tourism and the convention and hotel industry by acquiring
sites for and constructing, improving, enlarging, equipping,
repairing, operating, and maintaining a municipally owned:
(1) convention center facility;
(2) sports-related facility with seating for at least
4,500 people that is used or is planned for use for one or more
professional or amateur sports events or other events, including
rodeos, livestock shows, and performing arts events;
(3) multiuse facility that includes facilities
described by Subdivisions (1) and (2); and
(4) related infrastructure for a facility described by
Subdivision (1), (2), or (3), as that term is defined by Section
334.001(3), Local Government Code, for a venue.
(m-1) A municipality described by Subsection (m) that
issues obligations secured wholly or partly by revenue derived from
the tax authorized by this chapter for a use described by that
subsection may use that revenue for those uses as long as the
obligations are outstanding even if the municipality is no longer a
municipality described by that subsection.
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.