Bill Text: TX HB3973 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-04-27 - Comm. report sent to Local & Consent Calendar [HB3973 Detail]
Download: Texas-2017-HB3973-Comm_Sub.html
85R17856 ADM-D | |||
By: Burrows | H.B. No. 3973 | ||
Substitute the following for H.B. No. 3973: | |||
By: Stephenson | C.S.H.B. No. 3973 |
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relating to the use of municipal hotel occupancy tax revenue by | ||
certain municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended | ||
by adding Section 351.10711 to read as follows: | ||
Sec. 351.10711. ALLOCATION OF REVENUE FOR MAINTENANCE, | ||
ENHANCEMENT, AND UPGRADE OF SPORTS FACILITIES AND FIELDS BY CERTAIN | ||
MUNICIPALITIES. (a) This section applies only to a municipality | ||
that is the county seat of a county that has a population of more | ||
than 10,000 and contains a portion of Mound Lake. | ||
(b) In addition to other authorized uses, a municipality to | ||
which this section applies may use revenue derived from the tax | ||
imposed under this chapter to maintain, enhance, or upgrade a | ||
sports facility or field, provided that the requirements of Section | ||
351.1076 are met if the municipality uses the revenue to enhance or | ||
upgrade a sports facility or field. | ||
(c) A municipality that uses revenue derived from the tax | ||
imposed under this chapter as authorized by Subsection (b) may not | ||
reduce the percentage of revenue from the tax imposed under this | ||
chapter and allocated for a purpose described by Section | ||
351.101(a)(3) to a percentage that is less than the average | ||
percentage of that revenue allocated by the municipality for that | ||
purpose during the 36-month period preceding the date the | ||
municipality begins using the revenue as authorized by Subsection | ||
(b). | ||
SECTION 2. Section 351.1076(a), Tax Code, is amended to | ||
read as follows: | ||
(a) A municipality that spends municipal hotel occupancy | ||
tax revenue for the enhancement and upgrading of existing sports | ||
facilities or fields as authorized by Section 351.101(a)(7) or | ||
351.10711: | ||
(1) shall determine the amount of municipal hotel | ||
occupancy tax revenue generated for the municipality by hotel | ||
activity attributable to the sports events and tournaments held on | ||
the enhanced or upgraded facilities or fields for five years after | ||
the date the enhancements and upgrades are completed; and | ||
(2) may not spend hotel occupancy tax revenue for the | ||
enhancement and upgrading of the facilities or fields in a total | ||
amount that exceeds the amount of area hotel revenue attributable | ||
to the enhancements and upgrades. | ||
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, 2017. |