By: Perez (Senate Sponsor - Alvarado) H.B. No. 3682
(In the Senate - Received from the House May 10, 2021;
May 12, 2021, read first time and referred to Committee on Natural
Resources & Economic Development; May 21, 2021, reported favorably
by the following vote: Yeas 9, Nays 0; May 21, 2021, 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 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 (s) to read as follows:
(s) In addition to other authorized uses, a municipality
that has a population of 70,000 or more but less than 90,000 and is
located in two counties, one of which has a population of four
million or more and the other of which has a population of less than
50,000, 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 Subsections (a)(7)(A) and
(C) and Section 351.1076 are met.
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.
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