Texas Tax Code
§ 351.10712 — ALLOCATION OF REVENUE FOR CONSTRUCTION AND MAINTENANCE OF SPORTS-RELATED FACILITIES BY CERTAIN MUNICIPALITIES
TX § 351.10712Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE
Statute text
View on source(a)This section applies only to:
(1)a municipality with a population of at least 95,000 that is located in a county that is bisected by United States Highway 385 and has a population of not more than 170,000; and
(2)a municipality located in a county that has a population of not more than 300,000 and in which a component university of the University of Houston System is located.
(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:
(1)a sports facility located in the municipality; or
(2)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 center will be located from the university for a term of at least 25 years.
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Legislative history
Acts 2021, 87th Leg., R.S., Ch. 469 (H.B. 4103), Sec. 2, eff. June 14, 2021. Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 235, eff. September 1, 2023.