Bill Text: TX HB3197 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-05-10 - Returned to Local & Consent Calendars Comm. [HB3197 Detail]
Download: Texas-2019-HB3197-Introduced.html
By: Landgraf | H.B. No. 3197 |
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relating to the use of municipal hotel occupancy tax revenue in | ||
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 351.10712 to read as follows: | ||
Sec. 351.10712. ALLOCATION OF REVENUE FOR CONSTRUCTION OF | ||
SPORTS FACILITIES BY CERTAIN MUNICIPALITIES. (a) This section | ||
applies only to a municipality with a population of at least | ||
95,000, in which a component university of The University of Texas | ||
System is located, and that is located in a county bisected by | ||
United States Highway 385 that has a population of not more than | ||
140,000. | ||
(b) Notwithstanding any other provision of this chapter, a | ||
municipality to which this section applies may use revenue derived | ||
from the tax imposed under this chapter to construct sports | ||
facilities and a multipurpose convocation center capable of hosting | ||
intercollegiate athletic events on land owned by a state university | ||
if the municipality leases the land on which the sports facility | ||
will be located from the university for a term of at least 25 years. | ||
(c) A municipality that uses revenue derived from the tax | ||
imposed under this chapter for a purpose described by Subsection | ||
(b): | ||
(1) shall determine the amount of area hotel revenue | ||
attributable to the sports events and tournaments held at the | ||
sports facility for seven years after the date the municipality | ||
first uses hotel occupancy tax revenue for the purpose described by | ||
Subsection (b); | ||
(2) shall at the end of the seven-year period | ||
described by Subdivision (1) reimburse from the municipality's | ||
general fund to the municipality's hotel occupancy tax revenue fund | ||
any hotel occupancy tax revenue expended on the sports facility | ||
during that period in excess of the amount determined under | ||
Subdivision (1); and | ||
(3) may not during the seven-year period described by | ||
Subdivision (1) reduce the percentage of revenue from the tax | ||
imposed under this chapter and allocated for a purpose described by | ||
Section 351.101(a)(3) to a percentage that is less than the average | ||
percentage of that revenue allocated by the municipality for that | ||
purpose during the 36-month period preceding the date the | ||
municipality first uses hotel occupancy tax revenue for the purpose | ||
described by Subsection (b). | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2019. |