H.B. No. 3629

	AN ACT
	relating to use and allocation of municipal hotel occupancy tax
	revenues for 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 (i) to read as follows:
	(i)  In addition to the purposes provided by Subsection (a),
	a municipality that has a population of at least 75,000 but not more
	than 95,000 and that is located in a county that has a population of
	more than 160,000 but less than 200,000 may use revenue from the
	municipal hotel tax to promote tourism and the convention and hotel
	industry by constructing, operating, or expanding a sporting
	related facility or sports field owned by the municipality, if the
	majority of the events at the facility or field are directly related
	to a sporting event in which the majority of participants are
	tourists who substantially increase economic activity at hotels in
	the municipality.
	SECTION 2.  Subchapter B, Chapter 351, Tax Code, is amended
	by adding Section 351.1078 to read as follows:
	Sec. 351.1078.  ALLOCATION OF REVENUE:  CERTAIN
	MUNICIPALITIES.  (a)  A municipality that spends municipal hotel
	occupancy tax revenue as authorized by Section 351.101(i):
	(1)  may not use municipal hotel occupancy tax revenue
	for the acquisition of land for the sporting related facility or
	sports field described by that subsection;
	(2)  shall annually determine and prepare and publish
	on the municipality's Internet website a report on the events held
	at the facility or field, the number of hotel room nights
	attributable to events held at the facility or field, and the amount
	of hotel revenue and municipal tax revenue attributable to the
	sports events and tournaments held at the facility or field for five
	years after the date the construction expenditures are completed;
	and
	(3)  may only spend hotel occupancy tax revenue for
	operational expenses of the facility or field if the costs are
	directly related to a sporting event in which the majority of
	participants are tourists who substantially increase economic
	activity at hotels in or near the municipality.
	(b)  The municipality shall reimburse to the municipality's
	hotel occupancy tax revenue fund from the municipality's general
	fund any expenditure in excess of the amount of area hotel revenue
	attributable to sporting events held at the sporting related
	facility or sports field described by Section 351.101(i) for five
	years after the date the construction or expansion of the facility
	or field described by that subsection is completed.
	SECTION 3.  This Act takes effect immediately if it receives
	a vote of two-thirds of all the members elected to each house, as
	provided by Section 39, Article III, Texas Constitution.  If this
	Act does not receive the vote necessary for immediate effect, this
	Act takes effect September 1, 2015.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 3629 was passed by the House on April
	30, 2015, by the following vote:  Yeas 135, Nays 4, 1 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 3629 was passed by the Senate on May
	26, 2015, by the following vote:  Yeas 29, Nays 2.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor