Bill Text: TX HB4203 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-04-10 - Left pending in committee [HB4203 Detail]
Download: Texas-2019-HB4203-Introduced.html
By: Canales | H.B. No. 4203 |
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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. Sections 351.1068(b) and (c), Tax Code, are | ||
amended to read as follows: | ||
(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, [ |
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sporting-related field, or related infrastructure as defined by | ||
Section 334.001, Local Government Code, that is located within 2500 | ||
feet of the facility or field, provided that the facility, field, or | ||
infrastructure is located on property owned by the municipality and | ||
that [ |
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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 [ |
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[ |
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the original construction, enhancements, or upgrades of the first | ||
of the facilities or fields is [ |
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(2) may not spend municipal hotel occupancy tax | ||
revenue for the construction, enhancement, or upgrading of the | ||
facilities, [ |
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amount that exceeds the amount of area hotel revenue attributable | ||
to the construction, enhancements, or upgrades as determined under | ||
Subdivision (1). | ||
SECTION 2. This Act takes effect September 1, 2019. |