H.B. No. 2209
AN ACT
relating to the use of municipal hotel occupancy tax revenue by
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1069 to read as follows:
Sec. 351.1069. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. In addition to other authorized uses, a
municipality described by Section 351.1066(a)(6) may use revenue
derived from the tax imposed under this chapter to promote tourism
by enhancing and upgrading an existing sports facility or field,
provided that the municipality complies with Section 351.1076.
SECTION 2. Section 351.1076(a), Tax Code, is amended to
read as follows:
(a) A municipality that spends municipal hotel occupancy
tax revenue for the enhancement and upgrading of existing sports
facilities or fields as authorized by Section 351.101(a)(7) or (n),
Section 351.1069, or Section 351.10711:
(1) shall determine the amount of municipal hotel
occupancy tax revenue generated for the municipality by hotel
activity attributable to the sports events and tournaments held on
the enhanced or upgraded facilities or fields for five years after
the date the enhancements and upgrades are completed; and
(2) may not spend hotel occupancy tax revenue for the
enhancement and upgrading of the facilities or fields in a total
amount that exceeds the amount of area hotel revenue attributable
to the enhancements and upgrades.
SECTION 3. 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, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2209 was passed by the House on May 8,
2021, by the following vote: Yeas 102, Nays 37, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2209 was passed by the Senate on May
24, 2021, by the following vote: Yeas 28, Nays 2.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor