By: Hughes S.B. No. 828
(Paddie)
A BILL TO BE ENTITLED
AN ACT
relating to the use of municipal hotel occupancy tax revenue in
certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.101, Tax Code, is amended by
amending Subsection (n) and adding Subsection (v) to read as
follows:
(n) In addition to other authorized uses, a municipality
that has a population of not more than 1,500 and is located in a
county that borders Arkansas and Louisiana 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 Subsection [Subsections] (a)(7)(A) [and (C)] and Section
351.1076 are met.
(v) In addition to other authorized uses, a municipality
described by Section 351.152(33) 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 Subsection
(a)(7)(A) and Section 351.1076 are met.
SECTION 2. This Act takes effect September 1, 2021.