Tex. Gov't Code § 480.0102 · 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, 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 the 30-day period that ends at the end of the day after the date on which the event will be held or, if the event will be held on more than one day, after the last date on which the 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 480.0104;
(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) In determining the amount of state revenue available under Subsection (a)(1), the office may consider whether:
(1) the event has been previously held in this state; and
(2) changes to the character of the event could affect the incremental increase in tax receipts collected and remitted to this state by an endorsing municipality or endorsing county under Subsection (a)(1).
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.480.htm
- Text hash
- sha256 62125530b2ffa4fcb05b3fae6e959437ab76788c769f2b8ac4917c6cac66483a
- 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 7 provisions
Provisions in this library whose text cites Tex. Gov't Code § 480.0102. Each shows the citation as that text prints it.
Government Code
- Tex. Gov't Code § 480.0052LIMITATIONS ON CERTAIN FUNDING REQUESTS.Printed as Section 480.0102
- Tex. Gov't Code § 480.0103TIME FOR DETERMINATION.Printed as Section 480.0102 | Section 480.0102(b)
- Tex. Gov't Code § 480.0104DESIGNATION OF MARKET AREA.Printed as Section 480.0102(a)(1)
- Tex. Gov't Code § 480.0152DEPOSIT OF MUNICIPAL AND COUNTY TAX REVENUE.Printed as Section 480.0102(a) | Section 480.0102(a)(2) | Section 480.0102(a)(4)
- Tex. Gov't Code § 480.0153OTHER LOCAL MONEY.Printed as Sections 480.0102(a)(2)
- Tex. Gov't Code § 480.0155STATE TAX REVENUE.Printed as Section 480.0102(a)(1)
- Tex. Gov't Code § 480.0203REDUCTION OF DISBURSEMENT AMOUNT.Printed as Section 480.0102
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.