| 1 | | - | H.B. No. 2209 |
|---|
| 1 | + | By: King of Uvalde (Senate Sponsor - Gutierrez) H.B. No. 2209 |
|---|
| 2 | + | (In the Senate - Received from the House May 10, 2021; |
|---|
| 3 | + | May 12, 2021, read first time and referred to Committee on Natural |
|---|
| 4 | + | Resources & Economic Development; May 21, 2021, reported favorably |
|---|
| 5 | + | by the following vote: Yeas 9, Nays 0; May 21, 2021, sent to |
|---|
| 6 | + | printer.) |
|---|
| 7 | + | Click here to see the committee vote |
|---|
| 4 | 11 | | AN ACT |
|---|
| 5 | 12 | | relating to the use of municipal hotel occupancy tax revenue by |
|---|
| 6 | 13 | | certain municipalities. |
|---|
| 7 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 8 | 15 | | SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
|---|
| 9 | 16 | | by adding Section 351.1069 to read as follows: |
|---|
| 10 | 17 | | Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN |
|---|
| 11 | 18 | | MUNICIPALITIES. In addition to other authorized uses, a |
|---|
| 12 | 19 | | municipality described by Section 351.1066(a)(6) may use revenue |
|---|
| 13 | 20 | | derived from the tax imposed under this chapter to promote tourism |
|---|
| 14 | 21 | | by enhancing and upgrading an existing sports facility or field, |
|---|
| 15 | 22 | | provided that the municipality complies with Section 351.1076. |
|---|
| 16 | 23 | | SECTION 2. Section 351.1076(a), Tax Code, is amended to |
|---|
| 17 | 24 | | read as follows: |
|---|
| 18 | 25 | | (a) A municipality that spends municipal hotel occupancy |
|---|
| 19 | 26 | | tax revenue for the enhancement and upgrading of existing sports |
|---|
| 20 | 27 | | facilities or fields as authorized by Section 351.101(a)(7) or (n), |
|---|
| 21 | 28 | | Section 351.1069, or Section 351.10711: |
|---|
| 22 | 29 | | (1) shall determine the amount of municipal hotel |
|---|
| 23 | 30 | | occupancy tax revenue generated for the municipality by hotel |
|---|
| 24 | 31 | | activity attributable to the sports events and tournaments held on |
|---|
| 25 | 32 | | the enhanced or upgraded facilities or fields for five years after |
|---|
| 26 | 33 | | the date the enhancements and upgrades are completed; and |
|---|
| 27 | 34 | | (2) may not spend hotel occupancy tax revenue for the |
|---|
| 28 | 35 | | enhancement and upgrading of the facilities or fields in a total |
|---|
| 29 | 36 | | amount that exceeds the amount of area hotel revenue attributable |
|---|
| 30 | 37 | | to the enhancements and upgrades. |
|---|
| 31 | 38 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 32 | 39 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 33 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 34 | 41 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 35 | 42 | | Act takes effect September 1, 2021. |
|---|
| 36 | | - | ______________________________ ______________________________ |
|---|
| 37 | | - | President of the Senate Speaker of the House |
|---|
| 38 | | - | I certify that H.B. No. 2209 was passed by the House on May 8, |
|---|
| 39 | | - | 2021, by the following vote: Yeas 102, Nays 37, 2 present, not |
|---|
| 40 | | - | voting. |
|---|
| 41 | | - | ______________________________ |
|---|
| 42 | | - | Chief Clerk of the House |
|---|
| 43 | | - | I certify that H.B. No. 2209 was passed by the Senate on May |
|---|
| 44 | | - | 24, 2021, by the following vote: Yeas 28, Nays 2. |
|---|
| 45 | | - | ______________________________ |
|---|
| 46 | | - | Secretary of the Senate |
|---|
| 47 | | - | APPROVED: _____________________ |
|---|
| 48 | | - | Date |
|---|
| 49 | | - | _____________________ |
|---|
| 50 | | - | Governor |
|---|
| 43 | + | * * * * * |
|---|