Bill Text: TX SB1136 | 2017-2018 | 85th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Enrolled - Dead) 2017-05-29 - Effective immediately [SB1136 Detail]

Download: Texas-2017-SB1136-Introduced.html
  2017S0285-1 02/21/17
 
  By: Hinojosa S.B. No. 1136
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of municipal hotel occupancy tax revenue for
  sporting-related facilities in 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 351.1068 to read as follows:
         Sec. 351.1068.  ALLOCATION OF REVENUE FOR CERTAIN
  MUNICIPALITIES. (a) This section applies only to a municipality
  that is the county seat of a county that:
               (1)  is adjacent to the Texas-Mexico border;
               (2)  has a population of 500,000 or more; and
               (3)  is adjacent to two or more counties each of which
  has a population of 50,000 or more.
         (b)  A municipality to which this section applies may use
  local hotel occupancy tax revenue for constructing, maintaining, or
  expanding a sporting-related facility or sporting-related field on
  property owned by the municipality if the municipality's sports
  facilities and fields have been used, in the preceding calendar
  year, a combined total of more than 10 times for district, state,
  regional, or national sports tournaments.
         (c)  If a municipality to which this section applies uses
  revenue derived from the tax imposed under this chapter for the
  construction or expansion of a sporting-related facility or
  sporting-related field described by Subsection (b), the
  municipality shall reimburse the municipality's hotel occupancy
  tax revenue fund from the municipality's general fund for any
  expenditure greater than the amount of hotel revenue within the
  municipality that is attributable to sporting or other events held
  at the facility or field during the 10 years beginning on the date
  the construction or expansion is completed.
         (d)  On the second, fourth, sixth, and eighth anniversaries
  of the date the construction or expansion of a sporting-related
  facility or sporting-related field described by Subsection (b) is
  completed, the municipality shall determine and produce a report
  indicating whether hotel revenue within the municipality
  attributable to sporting or other events held at the facility or
  field to date is less than the amount of hotel occupancy tax revenue
  expended on the facility or field. If hotel revenue within the
  municipality attributable to sporting events held at the facility
  or field to date is less than the amount of hotel occupancy tax
  revenue expended on the facility or field for the preceding
  two-year period, the municipality shall reimburse the
  municipality's hotel occupancy tax revenue fund from the
  municipality's general fund for any expenditure greater than the
  amount of hotel revenue in the municipality attributable to
  sporting or other events held at the facility or field.
         (e)  If a municipality to which this section applies uses
  revenue derived from the tax imposed under this chapter for a
  purpose described by Subsection (b), the municipality 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 revenue allocated by the municipality for that
  purpose during the 36-month period preceding the date the
  municipality begins using the revenue for the applicable purpose
  described by Subsection (b).
         SECTION 2.  This Act takes effect September 1, 2017.
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