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AN ACT
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relating to the use of municipal hotel occupancy tax revenue by |
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certain municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1068 to read as follows: |
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Sec. 351.1068. ALLOCATION OF REVENUE FOR SPORTS FACILITIES |
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BY CERTAIN MUNICIPALITIES. (a) This section applies only to a |
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municipality that is the county seat of a county that: |
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(1) is located on the Texas-Mexico border; |
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(2) has a population of 500,000 or more; and |
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(3) is adjacent to two or more counties, each of which |
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has a population of 50,000 or more. |
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(b) A municipality to which this section applies may use |
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revenue derived from the municipal hotel occupancy tax to |
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construct, maintain, or expand a sporting-related facility or |
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sporting-related field on property owned by the municipality, |
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provided the municipality's sports facilities and fields have been |
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used in the preceding calendar year a combined total of more than 10 |
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times for district, state, regional, or national sports |
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tournaments, games, or events. |
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(c) A municipality to which this section applies that uses |
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revenue derived from the municipal hotel occupancy tax for a |
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purpose described by Subsection (b): |
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(1) shall determine the amount of municipal hotel |
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occupancy tax revenue generated for the municipality by hotel |
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activity attributable to the sports tournaments, games, and events |
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held on the newly constructed, enhanced, or upgraded facilities or |
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fields for 10 years after the date the construction, enhancements, |
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or upgrades are completed; and |
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(2) may not spend municipal hotel occupancy tax |
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revenue for the construction, enhancement, or upgrading of the |
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facilities or fields in a total amount that exceeds the amount of |
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area hotel revenue attributable to the construction, enhancements, |
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or upgrades. |
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(d) A municipality to which this section applies shall |
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reimburse from the municipality's general fund any expenditure in |
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excess of the amount of area hotel revenue attributable to the |
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construction, enhancements, or upgrades to the municipality's |
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hotel occupancy tax revenue fund. |
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(e) If a municipality to which this section applies uses |
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revenue derived from the municipal hotel occupancy tax for a |
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purpose described by Subsection (b), the municipality may not |
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reduce the percentage of revenue from that tax allocated for a |
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purpose described by Section 351.101(a)(3) to a percentage that is |
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less than the average percentage of that revenue allocated by the |
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municipality for that purpose during the 36-month period preceding |
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the date the municipality begins using the revenue for a purpose |
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described by Subsection (b). |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1136 passed the Senate on |
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April 19, 2017, by the following vote: Yeas 28, Nays 3. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1136 passed the House on |
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May 19, 2017, by the following vote: Yeas 136, Nays 8, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |