By: Canales H.B. No. 4203
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue by
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 351.1068(b) and (c), Tax Code, are
amended to read as follows:
(b) A municipality to which this section applies may use
revenue derived from the municipal hotel occupancy tax to
construct, maintain, or expand a sporting-related facility, [or] a
sporting-related field, or related infrastructure as defined by
Section 334.001, Local Government Code, that is located within 2500
feet of the facility or field, provided that the facility, field, or
infrastructure is located on property owned by the municipality and
that [, provided] the municipality's sports facilities and fields
have been used in the preceding calendar year a combined total of
more than 10 times for district, state, regional, or national
sports tournaments, games, or events.
(c) A municipality to which this section applies that uses
revenue derived from the municipal hotel occupancy tax for a
purpose described by Subsection (b):
(1) shall determine the amount of municipal hotel
occupancy tax revenue generated for the municipality by hotel
activity attributable to the [sports tournaments, games, and events
held on the] newly constructed, enhanced, or upgraded facilities,
[or] fields, or related infrastructure for 10 years after the date
the original construction, enhancements, or upgrades of the first
of the facilities or fields is [are] completed; and
(2) may not spend municipal hotel occupancy tax
revenue for the construction, enhancement, or upgrading of the
facilities, [or] fields, or related infrastructure in a total
amount that exceeds the amount of area hotel revenue attributable
to the construction, enhancements, or upgrades as determined under
Subdivision (1).
SECTION 2. This Act takes effect September 1, 2019.