Tex. Gov't Code § 478.0102 · Subchapter C. STATE ACTIONS RELATING TO EVENTS
DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) After a site selection organization selects a site for an event in this state in accordance with an application by a local organizing committee, endorsing municipality, or endorsing county and on request of a local organizing committee, endorsing municipality, or endorsing county, the office shall determine the incremental increases in the following tax receipts that the office determines are directly attributable to the preparation for and presentation of the event for a one-year period that begins two months before the date on which the event will begin:
(1) the receipts to this state from taxes imposed under Chapters 151, 152, 156, and 183, Tax Code, and under Title 5, Alcoholic Beverage Code, in the market areas designated under Section 478.0105;
(2) the receipts collected by this state for each endorsing municipality in the market area from the sales and use tax imposed by each endorsing municipality under Section 321.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing municipality under Section 183.051(b), Tax Code;
(3) the receipts collected by this state for each endorsing county in the market area from the sales and use tax imposed by each endorsing county under Section 323.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing county under Section 183.051(b), Tax Code;
(4) the receipts collected by each endorsing municipality in the market area from the hotel occupancy tax imposed under Chapter 351, Tax Code; and
(5) the receipts collected by each endorsing county in the market area from the hotel occupancy tax imposed under Chapter 352, Tax Code.
(b) The office shall make the determination required by Subsection (a) in accordance with procedures the office develops and shall base that determination on information submitted by a local organizing committee, endorsing municipality, or endorsing county.
(c) For an event scheduled to be held each year for a period of years under an event contract or event support contract, the office shall calculate the incremental increase in the tax receipts specified by Subsection (a) as if the event did not occur in the prior year for purposes of Section 478.0051(b)(4).
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.478.htm
- Text hash
- sha256 a910241e5d06106681eae437f9fe64e5f8804c1058f54f573f2cb5551fe6a60e
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Alcoholic Beverage Code
Government Code
Tax Code
- Tex. Tax Code § 183.051MIXED BEVERAGE TAX CLEARANCE FUND.Printed as Section 183.051(b), Tax Code
- Tex. Tax Code § 321.101TAX AUTHORIZED.Printed as Section 321.101(a), Tax Code
- Tex. Tax Code § 323.101TAX AUTHORIZED.Printed as Section 323.101(a), Tax Code
- Tex. Tax Code ch. 351MUNICIPAL HOTEL OCCUPANCY TAXESPrinted as Chapter 351, Tax Code
- Tex. Tax Code ch. 352COUNTY HOTEL OCCUPANCY TAXESPrinted as Chapter 352, Tax Code
Cited by 11 provisions
Provisions in this library whose text cites Tex. Gov't Code § 478.0102. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 478.0051EVENTS ELIGIBLE FOR FUNDING.Printed as Section 478.0102
- Tex. Gov't Code § 478.0053EXEMPTION FROM CERTAIN ELIGIBILITY REQUIREMENT FOR CERTAIN LARGE VENUES.Printed as Section 478.0102
- Tex. Gov't Code § 478.0103TIME FOR DETERMINATION REQUEST.Printed as Section 478.0102
- Tex. Gov't Code § 478.0104TIME FOR DETERMINATION.Printed as Section 478.0102
- Tex. Gov't Code § 478.0105DESIGNATION OF MARKET AREA.Printed as Section 478.0102(a)(1)
- Tex. Gov't Code § 478.0106ESTIMATE OF TAX REVENUE CREDITED TO FUND.Printed as Section 478.0102
- Tex. Gov't Code § 478.0107ECONOMIC IMPACT STUDY.Printed as Section 478.0102 | Section 478.0102(b)
- Tex. Gov't Code § 478.0152DEPOSIT OF MUNICIPAL AND COUNTY TAX REVENUE.Printed as Section 478.0102(a) | Section 478.0102(a)(2) | Section 478.0102(a)(4)
- Tex. Gov't Code § 478.0153OTHER LOCAL MONEY.Printed as Sections 478.0102(a)(2)
- Tex. Gov't Code § 478.0155STATE TAX REVENUE.Printed as Section 478.0102(a)(1)
- Tex. Gov't Code § 478.0203REDUCTION OF DISBURSEMENT AMOUNT.Printed as Section 478.0102
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.