Texas Tax Code

§ 351.10713 — ALLOCATION OF REVENUE FOR CONSTRUCTION, EXPANSION, AND OPERATION OF RECREATIONAL OR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES

TX § 351.10713Title 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:

(1)that borders the Gulf of Mexico; and

(2)through which the Colorado River flows.

(b)Notwithstanding any other provision of this chapter and subject to Subsections (c), (d), and (e), a municipality to which this section applies may, for the purpose of promoting tourism and the convention and hotel industry, use revenue derived from the municipal hotel occupancy tax to:

(1)construct and expand recreational or sports facilities and fields owned by the municipality or another governmental entity; and

(2)operate recreational or sports facilities and fields owned by the municipality or another governmental entity.

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Legislative history

Added by Acts 2023, 88th Leg., R.S., Ch. 725 (H.B. 2497), Sec. 1, eff. June 12, 2023.