H.B. No. 2353
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 other authorized uses, a municipality
that is bisected by the Guadalupe River and is the county seat of a
county with a population of 170,000 or more 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 September 1, 2023.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2353 was passed by the House on April
28, 2023, by the following vote: Yeas 111, Nays 33, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2353 was passed by the Senate on May
15, 2023, by the following vote: Yeas 25, Nays 6.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor