By: Hughes S.B. No. 1467
(In the Senate - Filed March 4, 2019; March 14, 2019, read
first time and referred to Committee on Natural Resources &
Economic Development; April 8, 2019, reported favorably by the
following vote: Yeas 10, Nays 0; April 8, 2019, sent to printer.)
Click here to see the committee vote
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(n), Tax Code, is amended 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 Subsection [Subsections] (a)(7)(A) [and (C)] and Section
351.1076 are met.
SECTION 2. This Act takes effect September 1, 2019.
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