Tex. Tax Code § 351.1079 · Subchapter B. USE AND ALLOCATION OF REVENUE
ALLOCATION OF REVENUE FOR SPORTS FACILITIES AND FIELDS BY CERTAIN MUNICIPALITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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:
(1) maintain or operate sports facilities and fields only if the conditions specified by Sections 351.101(a)(7)(A) and (C) are met; and
(2) improve a sports facility or field only if the requirements of Sections 351.101(a)(7)(A) and (C) are met and the municipality complies with Section 351.1076.
Notes and commentary — not statutory text
History
Added by Acts 2017, 85th Leg., R.S., Ch. 221 (H.B. 3484), Sec. 1, eff. May 29, 2017.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.351.htm
- Text hash
- sha256 a55e505e2aed8683dada7ca88f8c12092428cdd2efee17a2a4cc9c52747a0cf6
- 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
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