Bill Text: TX HB4187 | 2017-2018 | 85th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use of revenue from municipal hotel occupancy taxes for a sports facility or field in certain municipalities.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Enrolled - Dead) 2017-06-12 - Effective immediately [HB4187 Detail]
Download: Texas-2017-HB4187-Comm_Sub.html
Bill Title: Relating to the use of revenue from municipal hotel occupancy taxes for a sports facility or field in certain municipalities.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Enrolled - Dead) 2017-06-12 - Effective immediately [HB4187 Detail]
Download: Texas-2017-HB4187-Comm_Sub.html
85R12865 ADM-F | ||
By: Raney, Kacal | H.B. No. 4187 |
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relating to the use of revenue from municipal hotel occupancy taxes | ||
for a sports facility or field in certain municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.1078, Tax Code, is amended by adding | ||
Subsections (a-1), (c), and (d) to read as follows: | ||
(a-1) The report described by Subsection (a)(2) may be made | ||
accessible through a link that appears in a prominent place on the | ||
municipality's Internet website home page. | ||
(c) In addition to the report required by Subsection (a), a | ||
municipality to which that subsection applies shall, on the second | ||
and fourth anniversary of the date on which active construction or | ||
expansion of a sporting related facility or sports field described | ||
by Section 351.101(i) is complete, prepare and publish a report on | ||
the municipality's Internet website as provided by Subsections | ||
(a)(2) and (a-1). The report must identify: | ||
(1) the total amount of municipal hotel occupancy tax | ||
revenue received by the municipality that is attributable to | ||
sporting events held at the facility or field since active | ||
construction or expansion of the facility or field was completed; | ||
and | ||
(2) the total amount of municipal hotel occupancy tax | ||
revenue spent by the municipality to construct, operate, or expand | ||
the facility or field. | ||
(d) If the amount of money identified under Subsection | ||
(c)(1) is less than the amount of money identified under Subsection | ||
(c)(2), the municipality shall, as soon as practicable, develop and | ||
implement a plan to increase the municipal hotel occupancy tax | ||
revenue received by the municipality that is attributable to | ||
sporting events held at the facility or field. The plan must | ||
include specific strategies for accomplishing this goal by the | ||
fifth anniversary of the date on which active construction or | ||
expansion of the facility or field is complete. | ||
SECTION 2. 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. |