| 1 | 1 | | By: Canales H.B. No. 4203 |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | A BILL TO BE ENTITLED |
|---|
| 5 | 5 | | AN ACT |
|---|
| 6 | 6 | | relating to the use of municipal hotel occupancy tax revenue by |
|---|
| 7 | 7 | | certain municipalities. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Sections 351.1068(b) and (c), Tax Code, are |
|---|
| 10 | 10 | | amended to read as follows: |
|---|
| 11 | 11 | | (b) A municipality to which this section applies may use |
|---|
| 12 | 12 | | revenue derived from the municipal hotel occupancy tax to |
|---|
| 13 | 13 | | construct, maintain, or expand a sporting-related facility, [or] a |
|---|
| 14 | 14 | | sporting-related field, or related infrastructure as defined by |
|---|
| 15 | 15 | | Section 334.001, Local Government Code, that is located within 2500 |
|---|
| 16 | 16 | | feet of the facility or field, provided that the facility, field, or |
|---|
| 17 | 17 | | infrastructure is located on property owned by the municipality and |
|---|
| 18 | 18 | | that [, provided] the municipality's sports facilities and fields |
|---|
| 19 | 19 | | have been used in the preceding calendar year a combined total of |
|---|
| 20 | 20 | | more than 10 times for district, state, regional, or national |
|---|
| 21 | 21 | | sports tournaments, games, or events. |
|---|
| 22 | 22 | | (c) A municipality to which this section applies that uses |
|---|
| 23 | 23 | | revenue derived from the municipal hotel occupancy tax for a |
|---|
| 24 | 24 | | purpose described by Subsection (b): |
|---|
| 25 | 25 | | (1) shall determine the amount of municipal hotel |
|---|
| 26 | 26 | | occupancy tax revenue generated for the municipality by hotel |
|---|
| 27 | 27 | | activity attributable to the [sports tournaments, games, and events |
|---|
| 28 | 28 | | held on the] newly constructed, enhanced, or upgraded facilities, |
|---|
| 29 | 29 | | [or] fields, or related infrastructure for 10 years after the date |
|---|
| 30 | 30 | | the original construction, enhancements, or upgrades of the first |
|---|
| 31 | 31 | | of the facilities or fields is [are] completed; and |
|---|
| 32 | 32 | | (2) may not spend municipal hotel occupancy tax |
|---|
| 33 | 33 | | revenue for the construction, enhancement, or upgrading of the |
|---|
| 34 | 34 | | facilities, [or] fields, or related infrastructure in a total |
|---|
| 35 | 35 | | amount that exceeds the amount of area hotel revenue attributable |
|---|
| 36 | 36 | | to the construction, enhancements, or upgrades as determined under |
|---|
| 37 | 37 | | Subdivision (1). |
|---|
| 38 | 38 | | SECTION 2. This Act takes effect September 1, 2019. |
|---|