88R8734 SRA-F
By: Kuempel H.B. No. 2353
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 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.