| 3 | 2 | | |
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| 4 | 3 | | |
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| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | relating to the use of municipal hotel occupancy tax revenue in |
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| 8 | 7 | | certain municipalities. |
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| 9 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 9 | | SECTION 1. Section 351.101, Tax Code, is amended by |
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| 11 | 10 | | amending Subsection (n) and adding Subsection (v) to read as |
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| 12 | 11 | | follows: |
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| 13 | 12 | | (n) In addition to other authorized uses, a municipality |
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| 14 | 13 | | that has a population of not more than 1,500 and is located in a |
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| 15 | 14 | | county that borders Arkansas and Louisiana may use revenue from the |
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| 16 | 15 | | municipal hotel occupancy tax for the promotion of tourism by the |
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| 17 | 16 | | enhancement and upgrading of an existing sports facility or field |
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| 18 | 17 | | as specified by Subsection (a)(7), provided that the requirements |
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| 19 | 18 | | of Subsection [Subsections] (a)(7)(A) [and (C)] and Section |
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| 20 | 19 | | 351.1076 are met. |
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| 21 | 20 | | (v) In addition to other authorized uses, a municipality |
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| 22 | 21 | | described by Section 351.152(33) may use revenue from the municipal |
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| 23 | 22 | | hotel occupancy tax for the promotion of tourism by the enhancement |
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| 24 | 23 | | and upgrading of an existing sports facility or field as specified |
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| 25 | 24 | | by Subsection (a)(7), provided that the requirements of Subsection |
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| 26 | 25 | | (a)(7)(A) and Section 351.1076 are met. |
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| 27 | 26 | | SECTION 2. This Act takes effect September 1, 2021. |
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