| Old | New | Differences | |
|---|---|---|---|
| 1 | - | 86R26412 GRM-F | |
| 2 | 1 | By: Seliger S.B. No. 1393 | |
| 3 | - | (Landgraf) | |
| 4 | - | Substitute the following for S.B. No. 1393: No. | |
| 5 | 2 | ||
| 6 | 3 | ||
| 7 | 4 | A BILL TO BE ENTITLED | |
| 8 | 5 | AN ACT | |
| 9 | 6 | relating to the use of municipal hotel occupancy tax revenue in | |
| 10 | 7 | certain municipalities. | |
| 11 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 9 | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | |
| 13 | 10 | by adding Section 351.10712 to read as follows: | |
| 14 | 11 | Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION AND | |
| 15 | - | MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN | |
| 16 | - | MUNICIPALITIES. (a) This section applies only to a municipality | |
| 17 | - | with a population of at least 95,000, in which the main campus of a | |
| 18 | - | component university of The University of Texas System is located, | |
| 19 | - | and that is located in a county with a population of not more than | |
| 20 | - | 140,000. | |
| 12 | + | MAINTENANCE OF SPORTS FACILITIES BY CERTAIN MUNICIPALITIES. | |
| 13 | + | (a) This section applies only to a municipality with a population | |
| 14 | + | of at least 95,000, in which the main campus of a component | |
| 15 | + | university of The University of Texas System is located, and that is | |
| 16 | + | located in a county with a population of not more than 140,000. | |
| 21 | 17 | (b) Notwithstanding any other provision of this chapter, a | |
| 22 | 18 | municipality to which this section applies may use revenue derived | |
| 23 | 19 | from the tax imposed under this chapter to construct and maintain a | |
| 24 | - | sports facility and multipurpose convocation center capable of | |
| 25 | - | hosting intercollegiate athletic events on land owned by a state | |
| 26 | - | university if the municipality leases the land on which the | |
| 27 | - | facility and center will be located from the university for a term | |
| 28 | - | of at least 25 years. | |
| 20 | + | sports facility on land owned by a state university if the | |
| 21 | + | municipality leases the land on which the sports facility will be | |
| 22 | + | located from the university for a term of at least 25 years. | |
| 29 | 23 | (c) A municipality that uses revenue derived from the tax | |
| 30 | 24 | imposed under this chapter for a purpose described by Subsection | |
| 31 | 25 | (b): | |
| 32 | 26 | (1) shall determine the amount of area hotel revenue | |
| 33 | 27 | attributable to the sports events and tournaments held at the | |
| 34 | - | sports facility | |
| 35 | - | ||
| 36 | - | ||
| 28 | + | sports facility for seven years after the date the municipality | |
| 29 | + | first uses hotel occupancy tax revenue for the purpose described by | |
| 30 | + | Subsection (b); | |
| 37 | 31 | (2) shall at the end of the seven-year period | |
| 38 | 32 | described by Subdivision (1) reimburse from the municipality's | |
| 39 | 33 | general fund to the municipality's hotel occupancy tax revenue fund | |
| 40 | - | any hotel occupancy tax revenue expended on the sports facility | |
| 41 | - | ||
| 42 | - | ||
| 34 | + | any hotel occupancy tax revenue expended on the sports facility | |
| 35 | + | during that period in excess of the amount determined under | |
| 36 | + | Subdivision (1); and | |
| 43 | 37 | (3) may not during the seven-year period described by | |
| 44 | 38 | Subdivision (1) reduce the percentage of revenue from the tax | |
| 45 | 39 | imposed under this chapter and allocated for a purpose described by | |
| 46 | 40 | Section 351.101(a)(3) to a percentage that is less than the average | |
| 47 | 41 | percentage of that revenue allocated by the municipality for that | |
| 48 | 42 | purpose during the 36-month period preceding the date the | |
| 49 | 43 | municipality first uses hotel occupancy tax revenue for the purpose | |
| 50 | 44 | described by Subsection (b). | |
| 51 | 45 | SECTION 2. This Act takes effect immediately if it receives | |
| 52 | 46 | a vote of two-thirds of all the members elected to each house, as | |
| 53 | 47 | provided by Section 39, Article III, Texas Constitution. If this | |
| 54 | 48 | Act does not receive the vote necessary for immediate effect, this | |
| 55 | 49 | Act takes effect September 1, 2019. |