By: Hinojosa	S.B. No. 1837
	(Lozano)

	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 351.10691 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.