Tex.
Spec. Dist. Local Laws Code Section 3828.159
Use of Hotel Occupancy Tax
(a)
The district may use the proceeds from a hotel occupancy tax imposed under Section 3828.158 (Hotel Occupancy Tax) for any of the district’s purposes and for the purposes described by Section 352.1015 (Use of Revenue: General Provisions), Tax Code, to the extent the board considers appropriate.(b)
During each interval of three calendar years following the date on which a hotel occupancy tax imposed under Section 3828.158 (Hotel Occupancy Tax) is initially collected, the board may not apply an annual average of more than 10 percent of the amount of tax collected under that section, excluding any interest earnings or investment profits and after a deduction for the costs of imposing and collecting the taxes, for the administrative expenses of the district or a district purpose other than:(1)
the costs of advertising and promoting tourism; or(2)
the costs of business development and commerce, including the costs of planning, designing, constructing, acquiring, leasing, financing, owning, operating, maintaining, managing, improving, repairing, rehabilitating, or reconstructing improvement projects for:(A)
conferences, conventions, and exhibitions;(B)
manufacturer, consumer, or trade shows; and(C)
civic, community, or institutional events.(c)
For purposes of this section, a reference in Subchapter B (Use of Revenue in Populous Counties), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to a county is a reference to the district and a reference in Subchapter B (Use of Revenue in Populous Counties), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to the county’s officers or governing body is a reference to the board.
Source:
Section 3828.159 — Use of Hotel Occupancy Tax, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3828.htm#3828.159 (accessed May 4, 2024).
