Tex. Gov't Code § 479.0052 · Subchapter B. STATE ACTIONS RELATING TO MOTOR SPORTS RACING 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 a motor sports racing event in this state in accordance with an application by 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 racing event for the 30-day period that ends at the end of the day after the date on which the racing event will be held:
(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 479.0054;
(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.
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.479.htm
- Text hash
- sha256 b368316064efb9711f76e1521f1815908dfa7095d9f1e593cbff1f7b6ee430f4
- 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
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 4 provisions
Provisions in this library whose text cites Tex. Gov't Code § 479.0052. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 479.0053TIME FOR DETERMINATION.Printed as Section 479.0052
- Tex. Gov't Code § 479.0054DESIGNATION OF MARKET AREA.Printed as Section 479.0052(a)(1)
- Tex. Gov't Code § 479.0102DEPOSIT OF MUNICIPAL AND COUNTY TAX REVENUE.Printed as Section 479.0052(a) | Section 479.0052(a)(2) | Section 479.0052(a)(4)
- Tex. Gov't Code § 479.0103STATE TAX REVENUE.Printed as Section 479.0052(a)(1)
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.