Tex. Tax Code Section 351.1068
Allocation of Revenue for Sports Facilities by Certain Municipalities


(a)

This section applies only to a municipality that is the county seat of a county that:

(1)

is located on the Texas-Mexico border;

(2)

has a population of 500,000 or more; and

(3)

is adjacent to two or more counties, each of which has a population of 50,000 or more.

(b)

A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to construct, maintain, or expand a sporting-related facility, a sporting-related field, or related infrastructure as defined by Section 334.001 (Definitions), Local Government Code, that is located within 2,500 feet of the facility or field and is directly related to the facility or field, provided that:

(1)

the facility, field, or infrastructure is located on property owned by the municipality; and

(2)

the municipality’s sports facilities and fields have been used in the preceding calendar year a combined total of more than 10 times for district, state, regional, or national sports tournaments, games, or events.

(c)

A municipality to which this section applies that uses revenue derived from the municipal hotel occupancy tax for a purpose described by Subsection (b):

(1)

shall determine the amount of municipal hotel occupancy tax revenue generated for the municipality by hotel activity attributable to the newly constructed, enhanced, or upgraded facilities, fields, or related infrastructure for 10 years after the date the original construction, enhancements, or upgrades of the first of the facilities or fields are completed; and

(2)

may not spend municipal hotel occupancy tax revenue for the construction, enhancement, or upgrading of the facilities, fields, or related infrastructure in a total amount that exceeds the amount of area hotel revenue attributable to the construction, enhancements, or upgrades as determined under Subdivision (1).

(d)

A municipality to which this section applies shall reimburse from the municipality’s general fund any expenditure in excess of the amount of area hotel revenue attributable to the construction, enhancements, or upgrades to the municipality’s hotel occupancy tax revenue fund.

(e)

If a municipality to which this section applies uses revenue derived from the municipal hotel occupancy tax for a purpose described by Subsection (b), the municipality may not reduce the percentage of revenue from that tax allocated for a purpose described by Section 351.101 (Use of Tax Revenue)(a)(3) to a percentage that is less than the average percentage of that revenue allocated by the municipality for that purpose during the 36-month period preceding the date the municipality begins using the revenue for a purpose described by Subsection (b).
Added by Acts 2017, 85th Leg., R.S., Ch. 227 (S.B. 1136), Sec. 1, eff. May 29, 2017.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1016 (S.B. 2137), Sec. 1, eff. September 1, 2019.

Source: Section 351.1068 — Allocation of Revenue for Sports Facilities by Certain Municipalities, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­351.­htm#351.­1068 (accessed Mar. 23, 2024).

351.001
Definitions
351.002
Tax Authorized
351.003
Tax Rates
351.004
Tax Collection
351.005
Reimbursement for Expenses of Tax Collection and Use of Electronic Tax Administration System
351.006
Exemption
351.007
Preexisting Contracts
351.008
Concurrent State Tax Delinquency
351.009
Annual Report to Comptroller
351.0025
Extraterritorial Jurisdiction
351.0041
Collection Procedures on Purchase of Hotel
351.0042
Interest on Delinquent Tax
351.101
Use of Tax Revenue
351.102
Pledge for Bonds
351.103
Allocation of Revenue: General Rule
351.104
Allocation of Revenue: Certain Municipalities Bordering Bays
351.105
Allocation of Revenue: Eligible Coastal Municipalities
351.106
Allocation of Revenue: Populous Municipalities with Council-manager Government
351.107
Allocation of Revenue
351.108
Records
351.110
Allocation of Revenue for Certain Transportation Systems
351.151
Definitions
351.152
Applicability
351.153
Exception to Ownership Requirement
351.154
Nonprofit Corporation as Municipal Agent
351.155
Pledge or Commitment of Certain Tax Revenue for Obligations for Qualified Project
351.156
Entitlement to Certain Tax Revenue
351.157
Additional Entitlement for Certain Municipalities
351.158
Period of Entitlement
351.159
Deposit of Revenue
351.160
Quarterly Payments
351.161
Application of Other Law
351.162
Recapture of Lost State Tax Revenue from Certain Municipalities
351.163
Report on Qualified Projects
351.1012
Electronic Tax Administration System
351.1015
Certain Qualified Projects
351.1021
Pledge or Commitment of Certain Tax Revenue for Certain Projects
351.1022
Pledge or Commitment of Certain Tax Revenue by Certain Municipalities with Sports Stadiums
351.1035
Allocation of Revenue: Certain Municipalities in Border Counties
351.1036
Allocation of Revenue for Airports by Certain Municipalities in Border Counties
351.1054
Allocation of Revenue: Eligible Barrier Island Coastal Municipality
351.1055
Allocation of Revenue: Certain Municipalities
351.1063
Allocation of Revenue for Advertising and Promotion: Certain Municipalities with Certain Projects
351.1064
Allocation of Revenue for Certain Sporting Event Expenses: Certain Municipalities with Qualified Project
351.1065
Allocation of Revenue: Eligible Central Municipality
351.1066
Allocation of Revenue: Certain Municipalities
351.1067
Allocation of Revenue
351.1068
Allocation of Revenue for Sports Facilities by Certain Municipalities
351.1069
Allocation of Revenue: Certain Municipalities
351.1071
Allocation of Revenue: Certain Municipalities
351.1075
Allocation of Revenue for the Arts by Certain Municipalities
351.1076
Allocation of Revenue: Certain Municipalities
351.1077
Allocation of Revenue for the Arts for Certain Municipalities
351.1078
Allocation of Revenue: Certain Municipalities
351.1079
Allocation of Revenue for Sports Facilities and Fields by Certain Municipalities
351.10691
Allocation of Revenue: Certain Municipalities
351.10692
Allocation of Revenue: Certain Municipalities
351.10693
Allocation of Revenue: Certain Municipalities
351.10711
Allocation of Revenue for Maintenance, Enhancement, and Upgrade of Sports Facilities and Fields by Certain Municipalities
351.10712
Allocation of Revenue for Construction and Maintenance of Sports-related Facilities by Certain Municipalities
351.10713
Allocation of Revenue for Construction, Expansion, and Operation of Recreational or Sports Facilities and Fields by Certain Municipalities

Accessed:
Mar. 23, 2024

§ 351.1068’s source at texas​.gov