Bill Text: TX SB644 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-02-17 - Referred to Natural Resources & Economic Development [SB644 Detail]
Download: Texas-2023-SB644-Introduced.html
| 88R4718 CJD-D | ||
| By: Huffman | S.B. No. 644 | |
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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. Subchapter B, Chapter 351, Tax Code, is amended | ||
| by adding Section 351.10713 to read as follows: | ||
| Sec. 351.10713. ALLOCATION OF REVENUE FOR CONSTRUCTION, | ||
| EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND | ||
| FIELDS BY CERTAIN MUNICIPALITIES. (a) This section applies only | ||
| to a municipality that is the county seat of a county: | ||
| (1) that borders the Gulf of Mexico; and | ||
| (2) through which the Colorado River flows. | ||
| (b) Notwithstanding any other provision of this chapter, a | ||
| municipality to which this section applies may use all or any | ||
| portion of the revenue derived from the municipal hotel occupancy | ||
| tax to construct, expand, or operate recreational or sports | ||
| facilities and fields owned by the municipality for the purpose of | ||
| promoting tourism and the convention and hotel industry. | ||
| 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, 2023. | ||
