87R9864 SMT-F
By: Klick H.B. No. 3234
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 (t) to read as follows:
(t) In addition to the purposes provided by Subsection (a),
a municipality with a population of more than 7,500 but less than
12,000 that has at least one hotel within 350 feet of a city park and
is wholly located in a county with a population of more than 1.8
million but less than 2.3 million may use revenue from the hotel
occupancy tax to promote tourism and the convention and hotel
industry by constructing, operating, and maintaining a venue, as
defined by Section 334.001(4), Local Government Code, that is a
multiuse sports and entertainment facility located or to be located
in a city park.
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, 2021.