Texas Tax Code

§ 351.1068 — ALLOCATION OF REVENUE FOR SPORTS FACILITIES BY CERTAIN MUNICIPALITIES

TX § 351.1068Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE

Statute text

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(a)This section applies only to a municipality that is the county seat of a county that:

(1)is located on the Texas-Mexico border;

(2)has a population of 500,000 or more; and

(3)is adjacent to two or more counties, each of which has a population of 50,000 or more.

(b)A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to construct, maintain, or expand a sporting-related facility, a sporting-related field, or related infrastructure as defined by Section 334.001, Local Government Code, that is located within 2,500 feet of the facility or field and is directly related to the facility or field, provided that:

(1)the facility, field, or infrastructure is located on property owned by the municipality; and

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137), Sec. 1, eff. September 1, 2019.