Bill Text: TX HB2353 | 2023-2024 | 88th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the use of hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2023-06-02 - Effective on 9/1/23 [HB2353 Detail]
Download: Texas-2023-HB2353-Introduced.html
Bill Title: Relating to the use of hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2023-06-02 - Effective on 9/1/23 [HB2353 Detail]
Download: Texas-2023-HB2353-Introduced.html
88R8734 SRA-F | ||
By: Kuempel | H.B. No. 2353 |
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relating to the use of hotel occupancy tax revenue by certain | ||
municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.101, Tax Code, is amended by adding | ||
Subsection (t) to read as follows: | ||
(t) In addition to other authorized uses, a municipality | ||
that is bisected by the Guadalupe River and is the county seat of a | ||
county with a population of 170,000 or more may use revenue from the | ||
municipal hotel occupancy tax for the promotion of tourism by the | ||
enhancement and upgrading of an existing sports facility or field | ||
as specified by Subsection (a)(7), provided that the requirements | ||
of Subsections (a)(7)(A) and (C) and Section 351.1076 are met. | ||
SECTION 2. This Act takes effect September 1, 2023. |