Tex. Gov't Code Section 477.0051
Determination of Incremental Increase in Certain Tax Receipts


(a)

After a site selection organization selects a site for the games in this state in accordance with an application by a local organizing committee, the office shall determine for each subsequent calendar quarter the incremental increases in the following tax receipts that the office determines are directly attributable to the preparation for and presentation of the games and related events:

(1)

the receipts to this state from the taxes imposed under Chapters 151 (Limited Sales, Excise, and Use Tax), 152 (Taxes on Sale, Rental, and Use of Motor Vehicles), 156 (Hotel Occupancy Tax), and 183 (Mixed Beverage Taxes), Tax Code, and under Title 5, Alcoholic Beverage Code, in the market areas designated under Section 477.0053;

(2)

the receipts collected by this state for each endorsing municipality from the sales and use tax imposed by the municipality under Section 321.101 (Tax Authorized)(a), Tax Code, and the mixed beverage tax revenue to be received by the municipality under Section 183.051 (Mixed Beverage Tax Clearance Fund)(b), Tax Code;

(3)

the receipts collected by this state for each endorsing county from the sales and use tax imposed by the county under Section 323.101 (Tax Authorized)(a), Tax Code, and the mixed beverage tax revenue received by the county under Section 183.051 (Mixed Beverage Tax Clearance Fund)(b), Tax Code;

(4)

the receipts collected by each endorsing municipality from the hotel occupancy tax imposed under Chapter 351 (Municipal Hotel Occupancy Taxes), Tax Code; and

(5)

the receipts collected by each endorsing county from the hotel occupancy tax imposed under Chapter 352 (County Hotel Occupancy Taxes), Tax Code.

(b)

The office shall make the determination required by Subsection (a) in accordance with procedures the office develops.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.

Source: Section 477.0051 — Determination of Incremental Increase in Certain Tax Receipts, https://statutes.­capitol.­texas.­gov/Docs/GV/htm/GV.­477.­htm#477.­0051 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 477.0051’s source at texas​.gov