Texas Tax Code
§ 351.1079 — ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES
TX § 351.1079Title 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 a municipality that has a population of at least 6,000 and that is the county seat of a county that:
(1)borders the State of Louisiana;
(2)is bisected by a United States highway; and
(3)has a population of 75,000 or less.
(b)Notwithstanding any other provision of this chapter and subject to Subsection (c), 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, improve, maintain, and operate sports facilities and fields for the purpose of promoting tourism and the convention and hotel industry.
(c)A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to:
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Legislative history
Added by Acts 2017, 85th Leg., R.S., Ch. 221 (H.B. 3484), Sec. 1, eff. May 29, 2017.