89R3237 BEE-F
By: Tepper H.B. No. 3349
A BILL TO BE ENTITLED
AN ACT
relating to the events trust fund and to abolishing the Pan American
Games trust fund, Olympic Games trust fund, and motor sports racing
trust fund.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 475.0001(1), (2), (3), (4), and (10),
Government Code, are amended to read as follows:
(1) "Endorsing county" means an endorsing county for
purposes of Chapter [477,] 478[, 479,] or 480.
(2) "Endorsing municipality" means an endorsing
municipality for purposes of Chapter [476, 477,] 478[, 479,] or
480.
(3) "Event" means a game or an event as defined by
Chapter 478[, 479,] or 480.
(4) "Games" means any of the following and includes
the events and activities related to the following:
(A) the College Football Playoff games;
(B) the Major League Baseball All-Star Game;
(C) the National Basketball Association All-Star
Game;
(D) the National Collegiate Athletic Association
Final Four;
(E) the National Hockey League All-Star Game;
(F) [the Olympic Games;
[(G) the Pan American Games;
[(H)] the Super Bowl;
(G) [(I)] the World Cup Soccer Games; or
(H) [(J)] the World Games.
(10) "Site selection organization" means a site
selection organization as defined by Chapters [477,] 478[,] and
480.
SECTION 2. Section 475.0051, Government Code, is amended to
read as follows:
Sec. 475.0051. APPLICABILITY OF SUBCHAPTER. This
subchapter does not apply to or otherwise affect an event support
contract under Chapter 478[, 479,] or 480 to which the office is not
a party.
SECTION 3. Section 475.0054, Government Code, is amended to
read as follows:
Sec. 475.0054. PREREQUISITE FOR EXECUTION OF GAMES SUPPORT
CONTRACT. The office may agree to execute a games support contract
only if:
(1) the office determines that[:
[(A)] this state's assurances and obligations
under the contract are reasonable; and
[(B) any financial commitment of this state will
be satisfied exclusively by recourse to the Pan American Games
trust fund or the Olympic Games trust fund, as applicable; and]
(2) the endorsing municipality or endorsing county has
executed an agreement with a site selection organization that
contains substantially similar terms.
SECTION 4. Section 475.0103(a), Government Code, is amended
to read as follows:
(a) A local organizing committee that submits a request
under Section 475.0052 must:
(1) affirm as a part of that request that the committee
is in full compliance with the ethical guidelines provided by all
contracts entered into and rules adopted by the site selection
organization, including the organization's requirements regarding
disclosure of any financial interest a director, officer, or
senior-level employee of the committee has in any proposed
transaction with the committee; and
(2) not later than the 15th day of the first month
following each calendar quarter, file with the secretary of the
endorsing municipality for which the committee submits a request:
(A) a certification that the committee continues
to comply with the ethical guidelines described by Subdivision (1);
and
(B) a report of contributions to and expenditures
by the committee, in the manner described by Subsection (b)[; and
[(3) file with the secretary of the endorsing
municipality on April 15 of each year a copy of each financial
statement a committee or a member of a committee is required to
submit to the United States Olympic Committee during the preceding
calendar year].
SECTION 5. Section 480.0051, Government Code, is amended to
read as follows:
Sec. 480.0051. EVENTS ELIGIBLE FOR FUNDING. (a) Except as
provided by Subsection (b), an [An] event is eligible for funding
under this chapter only if:
(1) a site selection organization, after considering
through a highly competitive selection process one or more sites
not in this state, selects a site in this state for the event to be
held:
(A) one time; or
(B) if the event is scheduled under an event
contract or event support contract to be held each year for a period
of years, one time in each year;
(2) a site selection organization selects a site in
this state as:
(A) the sole site for the event; or
(B) the sole site for the event in a region
composed of this state and one or more adjoining states; and
(3) the event is held not more than one time in any
year in this state or an adjoining state.
(b) Notwithstanding Subsection (a)(1), a site selection
committee for an event to be held primarily in a county or
municipality with a population of less than 500,000 is not required
to consider a site outside of this state if the estimated attendance
at the event is a number equal to at least 25 percent of the
applicable county's or municipality's population.
SECTION 6. Section 480.00515, Government Code, is amended
to read as follows:
Sec. 480.00515. SINGLE YEAR CLASSIFICATION FOR ELIGIBILITY
PURPOSES FOR CERTAIN SPORTING EVENTS. For purposes of Sections
480.0051(a)(1) [480.0051(1)] and (3), a sporting event is
considered to be held one time in each year if the event is held only
one time in any annual season for that sport.
SECTION 7. Section 480.0052(b), Government Code, is amended
to read as follows:
(b) An [Subject to Subsection (c), an] endorsing
municipality or endorsing county with a population of more than
500,000 may during any 12-month period receive [submit requests
for] funding under this chapter for not more than 10 events to which
this section applies.
SECTION 8. Subchapter B, Chapter 480, Government Code, is
amended by adding Section 480.0053 to read as follows:
Sec. 480.0053. TIME FOR REQUEST SUBMISSION. A municipality
or county must submit a request to the office not later than the
90th day before the date the event begins.
SECTION 9. Section 480.0103, Government Code, is amended to
read as follows:
Sec. 480.0103. TIME FOR DETERMINATION. The office shall
determine the incremental increase in tax receipts under Section
480.0102 not later than the earlier of:
(1) the 30th day after the date the office receives the
information for an event submitted by a local organizing committee,
endorsing municipality, or endorsing county on which the office
bases the determination as provided by Section 480.0102(b); and
(2) the 60th day [three months] before the date [of]
the event begins.
SECTION 10. Section 480.0105(a), Government Code, is
amended to read as follows:
(a) Not later than two [three] months before the date [of]
an event begins, the office shall provide an estimate of the total
amount of tax revenue that would be transferred or deposited to the
events trust fund under this chapter in connection with that event
if the event were held in this state at a site selected in
accordance with an application by a local organizing committee,
endorsing municipality, or endorsing county.
SECTION 11. Section 480.0155(a), Government Code, is
amended to read as follows:
(a) The comptroller, at the direction of the office, shall
transfer to the events trust fund a portion of the state tax revenue
in an amount equal to:
(1) for an event held primarily in a county or
municipality with a population of 500,000 or less, 12.25 multiplied
by the amount of the municipal and county tax revenue retained or
remitted under this chapter, including:
(A) local sales and use tax revenue;
(B) mixed beverage tax revenue;
(C) hotel occupancy tax revenue; and
(D) surcharge and user fee revenue; and
(2) for an event held primarily in a county or
municipality with a population of more than 500,000, 6.25
multiplied by the amount of the municipal and county tax revenue
retained or remitted under this chapter, including:
(A) [(1)] local sales and use tax revenue;
(B) [(2)] mixed beverage tax revenue;
(C) [(3)] hotel occupancy tax revenue; and
(D) [(4)] surcharge and user fee revenue.
SECTION 12. Section 480.0207, Government Code, is amended
to read as follows:
Sec. 480.0207. REMITTANCE OF REMAINING FUND MONEY. (a) On
payment of all municipal, county, or state obligations under an
event support contract related to the location of an event in this
state, the office shall remit to each endorsing entity, in
proportion to the amount contributed by the entity, any money
remaining in the events trust fund.
(b) The office shall remit money required by Subsection (a)
not later than the 120th day after the date the office receives from
an endorsing entity all event information the office requires under
Section 480.0251.
SECTION 13. Sections 480.0251(b) and (c), Government Code,
are amended to read as follows:
(b) A local organizing committee, endorsing municipality,
or endorsing county must provide any annual audited financial
statement required by the office not later than the 90th day [end of
the fourth month] after the last day of the period covered by the
financial statement.
(c) Not later than the 90th day after [After] the last day
[conclusion] of an event and on the office's request, a local
organizing committee, endorsing municipality, or endorsing county
must provide information about the event, such as attendance
figures, including an estimate of the number of people who attended
the event who are not residents of this state, financial
information, or other public information held by the committee,
municipality, or county that the office considers necessary.
SECTION 14. (a) The following provisions of the Government
Code are repealed:
(1) Chapters 476, 477, and 479; and
(2) Section 480.0052(c).
(b) Section 26.041(j), Tax Code, is repealed.
SECTION 15. The following funds are abolished:
(1) the Pan American Games trust fund established
under Section 476.0101, Government Code, as that section existed
immediately before the effective date of this Act;
(2) the Olympic Games trust fund established under
Section 477.0101, Government Code, as that section existed
immediately before the effective date of this Act; and
(3) the motor sports racing trust fund established
under Section 479.0101, Government Code, as that section existed
immediately before the effective date of this Act.
SECTION 16. The applicable provisions of Chapters 475, 476,
477, 478, and 479, Government Code, as those chapters existed
immediately before the effective date of this Act, including any
fund established under those chapters, remain in effect as those
provisions apply in relation to the particular games or event
described by this section of this Act until all money from the fund
for the particular games or event has been disbursed and all
obligations under a games support contract or event support
contract for the particular games or event have been satisfied.
This section applies only if, before the effective date of this Act:
(1) pursuant to an application by a local organizing
committee, endorsing municipality, or endorsing county, a site
selection organization selects a site in this state for the
particular games or event to which Chapter 476, 477, or 479 applies;
and
(2) a local organizing committee, endorsing
municipality, or endorsing county enters into a games support
contract or event support contract for the particular games or
event to which Chapter 476, 477, or 479 applies.
SECTION 17. The repeal by this Act of Chapters 476, 477, and
479, Government Code, does not apply to an offense committed under
those chapters before the effective date of the repeal. An offense
committed before the effective date of the repeal is governed by the
law as it existed on the date the offense was committed, and the
former law is continued in effect for that purpose. For purposes of
this section, an offense was committed before the effective date of
the repeal if any element of the offense occurred before that date.
SECTION 18. This Act takes effect September 1, 2025.