TITLE: Relating to the use of hotel occupancy tax revenue for the maintenance and operation of a coliseum in certain counties.

SUMMARY: Relating to the use of hotel occupancy tax revenue for the maintenance and operation of a coliseum in certain counties.

FULL TEXT:
AN ACT relating to the use of hotel occupancy tax revenue for the maintenance and operation of a coliseum in certain counties. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 352, Tax Code, is amended by adding Section 352.1061 to read as follows: Sec. 352.1061. USE OF REVENUE; CERTAIN COUNTIES BORDERING GULF OF MEXICO. The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(a)(11) and that is adjacent to the Gulf of Mexico may be used for the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of a coliseum or multiuse facility in the county. SECTION 2. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution.