Bill Text: TX SB942 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2017-06-09 - Effective immediately [SB942 Detail]
Download: Texas-2017-SB942-Enrolled.html
| S.B. No. 942 | ||
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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. Section 351.101, Tax Code, is amended by adding | ||
| Subsection (n) to read as follows: | ||
| (n) In addition to other authorized uses, a municipality | ||
| that has a population of not more than 1,500 and is located in a | ||
| county that borders Arkansas and Louisiana may use revenue from the | ||
| municipal hotel occupancy tax for the promotion of tourism by the | ||
| enhancement and upgrading of an existing sports facility or field | ||
| as specified by Subsection (a)(7), provided that the requirements | ||
| of Subsections (a)(7)(A) and (C) and Section 351.1076 are met. | ||
| SECTION 2. Section 351.1076(a), Tax Code, is amended to | ||
| read as follows: | ||
| (a) A municipality that spends municipal hotel occupancy | ||
| tax revenue for the enhancement and upgrading of existing sports | ||
| facilities or fields as authorized by Section 351.101(a)(7) or (n): | ||
| (1) shall determine the amount of municipal hotel | ||
| occupancy tax revenue generated for the municipality by hotel | ||
| activity attributable to the sports events and tournaments held on | ||
| the enhanced or upgraded facilities or fields for five years after | ||
| the date the enhancements and upgrades are completed; and | ||
| (2) may not spend hotel occupancy tax revenue for the | ||
| enhancement and upgrading of the facilities or fields in a total | ||
| amount that exceeds the amount of area hotel revenue attributable | ||
| to the enhancements and upgrades. | ||
| SECTION 3. 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, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 942 passed the Senate on | ||
| April 19, 2017, by the following vote: Yeas 27, Nays 4. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 942 passed the House on | ||
| May 24, 2017, by the following vote: Yeas 134, Nays 12, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
