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

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-Engrossed.html
 
 
  By: Hinojosa S.B. No. 1136
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 351.1068 to read as follows:
         Sec. 351.1068.  ALLOCATION OF REVENUE FOR SPORTS FACILITIES
  BY CERTAIN MUNICIPALITIES. (a)  This section applies only to a
  municipality that is the county seat of a county that:
               (1)  is located on 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
  revenue derived from the municipal hotel occupancy tax to
  construct, maintain, or expand a sporting-related facility or
  sporting-related field on property owned by the municipality,
  provided 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, games, or events.
         (c)  A municipality to which this section applies that uses
  revenue derived from the municipal hotel occupancy tax for a
  purpose described by Subsection (b):
               (1)  shall determine the amount of municipal hotel
  occupancy tax revenue generated for the municipality by hotel
  activity attributable to the sports tournaments, games, and events
  held on the newly constructed, enhanced, or upgraded facilities or
  fields for 10 years after the date the construction, enhancements,
  or upgrades are completed; and
               (2)  may not spend municipal hotel occupancy tax
  revenue for the construction, enhancement, or upgrading of the
  facilities or fields in a total amount that exceeds the amount of
  area hotel revenue attributable to the construction, enhancements,
  or upgrades.
         (d)  A municipality to which this section applies shall
  reimburse from the municipality's general fund any expenditure in
  excess of the amount of area hotel revenue attributable to the
  construction, enhancements, or upgrades to the municipality's
  hotel occupancy tax revenue fund.
         (e)  If a municipality to which this section applies uses
  revenue derived from the municipal hotel occupancy tax for a
  purpose described by Subsection (b), the municipality may not
  reduce the percentage of revenue from that tax 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 for a purpose
  described by Subsection (b).
         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.
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