Bill Text: TX SB1837 | 2023-2024 | 88th 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: Bipartisan Bill
Status: (Passed) 2023-05-19 - Effective on 9/1/23 [SB1837 Detail]
Download: Texas-2023-SB1837-Introduced.html
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Bipartisan Bill
Status: (Passed) 2023-05-19 - Effective on 9/1/23 [SB1837 Detail]
Download: Texas-2023-SB1837-Introduced.html
88R13015 CJD-D | ||
By: Hinojosa | S.B. No. 1837 |
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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 351.10691 to read as follows: | ||
Sec. 351.10691. ALLOCATION OF REVENUE: CERTAIN | ||
MUNICIPALITIES. (a) This section applies only to a municipality | ||
that is the county seat of a county that: | ||
(1) has a population of less than 40,000; | ||
(2) contains a portion of Lake Corpus Christi; and | ||
(3) is adjacent to a county that has a population of | ||
less than 400,000 and contains a municipality with a population of | ||
at least 300,000. | ||
(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 promote tourism by enhancing and | ||
upgrading an existing sports facility or field, provided that the | ||
municipality complies with Section 351.1076. | ||
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 (n), | ||
Section 351.1069, Section 351.10691, or Section 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 September 1, 2023. |