Bill Text: TX SB1393 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2019-05-20 - Returned to committee [SB1393 Detail]
Download: Texas-2019-SB1393-Comm_Sub.html
| 86R26412 GRM-F | ||
| By: Seliger | S.B. No. 1393 | |
| (Landgraf) | ||
| Substitute the following for S.B. No. 1393: No. | ||
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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 AND | ||
| MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN | ||
| MUNICIPALITIES. (a) This section applies only to a municipality | ||
| with a population of at least 95,000, in which the main campus of a | ||
| component university of The University of Texas System is located, | ||
| and that is located in a county with 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 and maintain a | ||
| sports facility and 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 | ||
| facility and center 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 and multipurpose convocation center 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 and | ||
| multipurpose convocation center 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. | ||
