By: Taylor S.B. No. 1307
A BILL TO BE ENTITLED
AN ACT
relating to the use of hotel occupancy tax revenue by 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 (q) to read as follows:
(q) In addition to the purposes provided by Subsections (a)
and (e), a municipality with a population of more than 10,000 that
has a city hall located less than three miles from a space center
operated by an agency of the federal government and that is wholly
located in a county with a population of four million or more may
use revenue from the hotel occupancy tax for the construction,
improvement, enlarging, equipping, renovating, repairing,
operation, and maintenance of a coliseum or multiuse facility and
related infrastructure or a venue, as defined by Section
334.001(4), Local Government Code, that is related to the promotion
of tourism, including a hotel, resort, or convention center
facility located on land owned by the municipality or a nonprofit
corporation acting on behalf of the municipality.
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, 2019.