By: Hughes S.B. No. 942
(In the Senate - Filed February 16, 2017; March 1, 2017,
read first time and referred to Committee on Natural Resources &
Economic Development; March 29, 2017, reported adversely, with
favorable Committee Substitute by the following vote: Yeas 8,
Nays 0, 1 present not voting; March 29, 2017, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 942 By: Hinojosa
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue 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
Subsection (n) to read as follows:
(n) In addition to other authorized uses, a municipality
that has a population of not more than 1,500 and is located in a
county that borders Arkansas and Louisiana may use revenue from the
municipal hotel occupancy tax for the promotion of tourism by the
enhancement and upgrading of an existing sports facility or field
as specified by Subsection (a)(7), provided that the requirements
of Subsections (a)(7)(A) and (C) and Section 351.1076 are met.
SECTION 2. Section 351.1076(a), Tax Code, is amended to
read as follows:
(a) A municipality that spends municipal hotel occupancy
tax revenue for the enhancement and upgrading of existing sports
facilities or fields as authorized by Section 351.101(a)(7) or (n):
(1) shall determine the amount of municipal hotel
occupancy tax revenue generated for the municipality by hotel
activity attributable to the sports events and tournaments held on
the enhanced or upgraded facilities or fields for five years after
the date the enhancements and upgrades are completed; and
(2) may not spend hotel occupancy tax revenue for the
enhancement and upgrading of the facilities or fields in a total
amount that exceeds the amount of area hotel revenue attributable
to the enhancements and upgrades.
SECTION 3. 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.
* * * * *