| 1 | 1 | | 85R3065 ADM-F |
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| 2 | 2 | | By: Creighton S.B. No. 1442 |
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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 revenue 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. Subchapter B, Chapter 351, Tax Code, is amended |
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| 11 | 11 | | by adding Section 351.1072 to read as follows: |
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| 12 | 12 | | Sec. 351.1072. ALLOCATION OF REVENUE: CERTAIN |
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| 13 | 13 | | MUNICIPALITIES IN LARGE COUNTIES. (a) This section applies to a |
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| 14 | 14 | | municipality that has a population of at least 1,660 but not more |
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| 15 | 15 | | than 2,160 and that is located in a county that has a population of |
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| 16 | 16 | | more than 425,000 but less than 500,000. |
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| 17 | 17 | | (b) Notwithstanding any other provision of this chapter, a |
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| 18 | 18 | | municipality to which this section applies may use revenue from the |
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| 19 | 19 | | municipal hotel occupancy tax to directly enhance and promote |
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| 20 | 20 | | tourism and the convention and hotel industry by acquiring sites |
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| 21 | 21 | | for and constructing, improving, equipping, repairing, operating, |
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| 22 | 22 | | and maintaining: |
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| 23 | 23 | | (1) a sports-related venue or facility that is used or |
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| 24 | 24 | | is planned for use for one or more professional or amateur sports |
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| 25 | 25 | | events, including rodeos, and for: |
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| 26 | 26 | | (A) livestock shows; |
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| 27 | 27 | | (B) promotional events; |
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| 28 | 28 | | (C) performing arts events; |
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| 29 | 29 | | (D) community events; and |
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| 30 | 30 | | (E) other civic or charitable events; or |
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| 31 | 31 | | (2) a multiuse venue and related infrastructure, as |
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| 32 | 32 | | defined by Section 334.001(3), Local Government Code. |
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| 33 | 33 | | (c) A municipality to which this section applies that issues |
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| 34 | 34 | | obligations secured by revenue derived from the tax authorized by |
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| 35 | 35 | | this chapter for purposes described in this section may continue to |
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| 36 | 36 | | use that revenue for those purposes for as long as the obligations |
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| 37 | 37 | | are outstanding, regardless of whether the municipality ceases to |
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| 38 | 38 | | meet the requirements of Subsection (a) while the obligations are |
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| 39 | 39 | | outstanding. |
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| 40 | 40 | | SECTION 2. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2017. |
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