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AN ACT
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relating to the use of municipal hotel occupancy tax revenues in |
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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. Section 351.101, Tax Code, is amended by adding |
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Subsections (m) and (m-1) to read as follows: |
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(m) In addition to the uses authorized by Subsections (a) |
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and (e), and notwithstanding any provision of this chapter to the |
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contrary, a municipality with a population of 6,500 or less that has |
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at least 800 hotel rooms within the corporate boundaries of the |
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municipality and that is located in a county adjacent to a county |
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with a population of 3.3 million or more may use revenue derived |
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from the tax authorized by this chapter to directly enhance and |
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promote tourism and the convention and hotel industry by acquiring |
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sites for and constructing, improving, enlarging, equipping, |
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repairing, operating, and maintaining a municipally owned: |
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(1) convention center facility; |
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(2) sports-related facility with seating for at least |
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4,500 people that is used or is planned for use for one or more |
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professional or amateur sports events or other events, including |
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rodeos, livestock shows, and performing arts events; |
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(3) multiuse facility that includes facilities |
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described by Subdivisions (1) and (2); and |
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(4) related infrastructure for a facility described by |
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Subdivision (1), (2), or (3), as that term is defined by Section |
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334.001(3), Local Government Code, for a venue. |
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(m-1) A municipality described by Subsection (m) that |
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issues obligations secured wholly or partly by revenue derived from |
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the tax authorized by this chapter for a use described by that |
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subsection may use that revenue for those uses as long as the |
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obligations are outstanding even if the municipality is no longer a |
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municipality described by that subsection. |
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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. 2166 passed the Senate on |
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May 4, 2017, by the following vote: Yeas 26, Nays 5. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 2166 passed the House on |
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May 24, 2017, by the following vote: Yeas 135, Nays 11, 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 |