reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 476 - Pan American Games Trust Fund › Subchapter E. Local Powers and Duties Relating to Games › Section 476.0201. Required Information

Sec. 476.0201.  REQUIRED INFORMATION.  (a)  A local organizing committee shall provide information required by the office to fulfill the office's duties under this subtitle, including:
(1)  annual audited statements of any committee financial records required by a site selection organization; and
(2)  data obtained by the committee relating to:
(A)  attendance at the games; and
(B)  the economic impact of the games.
(b)  A local organizing committee must provide any annual audited financial statement required by the office not later than the end of the fourth month after the last day of the period covered by the financial statement.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 476 - Pan American Games Trust Fund › Subchapter E. Local Powers and Duties Relating to Games › Section 476.0202. Pledge of Surcharges to Guarantee Obligations

Sec. 476.0202.  PLEDGE OF SURCHARGES TO GUARANTEE OBLIGATIONS.  An endorsing municipality may guarantee its obligations under a games support contract and this subtitle by pledging, in addition to municipal sales and use tax revenue retained under Section 476.0102(b), surcharges from user fees charged in connection with presentation of the games, including parking or ticket fees.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 476 - Pan American Games Trust Fund › Subchapter F. Limitations on Joint Liability › Section 476.0251. Limitation Amounts

Sec. 476.0251.  LIMITATION AMOUNTS.  The joint liability of this state and the endorsing municipality under a joinder agreement and any other games support contracts entered into under this subtitle may not exceed the lesser of:
(1)  $20 million; or
(2)  the total amount of revenue transferred or deposited to the trust fund and interest earned on the trust fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter A. General Provisions › Section 477.0001. Definitions

Sec. 477.0001.  DEFINITIONS.  In this chapter:
(1)  "Endorsing county" means a county that:
(A)  contains all or part of a municipality described by Section 477.0002; or
(B)  is adjacent to a county described by Paragraph (A).
(2)  "Endorsing municipality" means a municipality that authorizes a bid by a local organizing committee for selection of the municipality as the site of the games.
(3)  "Games" means the Olympic Games.
(4)  "Site selection organization" means:
(A)  the International Olympic Committee; or
(B)  the United States Olympic Committee.
(5)  "Trust fund" means the Olympic Games trust fund established by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter A. General Provisions › Section 477.0002. Eligibility as Endorsing Municipality

Sec. 477.0002.  ELIGIBILITY AS ENDORSING MUNICIPALITY.  Only a municipality with a population of one million or more is eligible as an endorsing municipality under this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 44, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter B. State Actions Relating to Games › Section 477.0051. Determination of Incremental Increase in Certain Tax Receipts

Sec. 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, 152, 156, and 183, 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(a), Tax Code, and the mixed beverage tax revenue to be received by the municipality under Section 183.051(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(a), Tax Code, and the mixed beverage tax revenue received by the county under Section 183.051(b), Tax Code;
(4)  the receipts collected by each endorsing municipality from the hotel occupancy tax imposed under Chapter 351, Tax Code; and
(5)  the receipts collected by each endorsing county from the hotel occupancy tax imposed under Chapter 352, 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.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter B. State Actions Relating to Games › Section 477.0052. Time for Determination

Sec. 477.0052.  TIME FOR DETERMINATION.  The office shall determine the incremental increase in tax receipts under Section 477.0051 after the first occurrence of a measurable economic impact in this state resulting from the preparation for the games, as determined by the office, but not later than one year before the scheduled opening event of the games.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter B. State Actions Relating to Games › Section 477.0053. Designation of Market Area

Sec. 477.0053.  DESIGNATION OF MARKET AREA.  (a)  For purposes of Section 477.0051(a)(1), the office shall designate as a market area for the games each area in which the office determines there is a reasonable likelihood of measurable economic impact directly attributable to the preparation for and presentation of the games and related events.  The office shall include areas likely to provide venues, accommodations, and services in connection with the games based on the proposal the local organizing committee provides under Section 475.0052.
(b)  The office shall determine the geographic boundaries of each market area.
(c)  Each endorsing municipality or endorsing county selected as the site for the games must be included in a market area for the games.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter B. State Actions Relating to Games › Section 477.0054. Estimate of Tax Revenue Credited to Trust Fund

Sec. 477.0054.  ESTIMATE OF TAX REVENUE CREDITED TO TRUST FUND.  (a)  Before August 31 of the year that is 12 years before the year the games would be held in this state, or as soon as practicable after that date, the office shall provide an estimate of the total amount of municipal, county, and state tax revenue that would be transferred or deposited to the trust fund if the games were held in this state at a site selected in accordance with an application by a local organizing committee.
(b)  The office shall provide the estimate on request to a local organizing committee.
(c)  A local organizing committee may submit the office's estimate to a site selection organization.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter C. Trust Fund Establishment, Contribution, and Limitation › Section 477.0101. Olympic Games Trust Fund

Sec. 477.0101.  OLYMPIC GAMES TRUST FUND.  The Olympic Games trust fund is established outside the treasury.  The trust fund is held in trust by the comptroller for the administration of this subtitle.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter C. Trust Fund Establishment, Contribution, and Limitation › Section 477.0102. Deposit of Municipal and County Tax Revenue

Sec. 477.0102.  DEPOSIT OF MUNICIPAL AND COUNTY TAX REVENUE.  (a)  Subject to Section 477.0104, each endorsing municipality or endorsing county shall remit to the comptroller and the comptroller, at the direction of the office, quarterly shall deposit to the trust fund the amount of the municipality's or county's hotel occupancy tax revenue determined under Section 477.0051(a)(4) or (5), as applicable.
(b)  To guarantee the joint obligations of this state and an endorsing municipality or endorsing county under a games support contract and this subtitle, subject to Section 477.0203, the comptroller, at the direction of the office, shall retain the amount of sales and use tax revenue and mixed beverage tax revenue determined under Section 477.0051(a)(2) or (3) from the amounts otherwise required to be sent to the municipality under Section 183.051(b) or 321.502, Tax Code, or to the county under Section 183.051(b) or 323.502, Tax Code.  Subject to Sections 477.0104 and 477.0203, the comptroller, at the direction of the office, shall deposit the retained tax revenue to the trust fund for the same calendar quarter as under Subsection (a).
(c)  The comptroller shall begin retaining municipal and county sales and use tax revenue and mixed beverage tax revenue with the first distribution of that tax revenue that occurs after the date the office makes the determination under Section 477.0051(a)(2) or (3).
(d)  The comptroller shall discontinue retaining municipal and county sales and use tax revenue and mixed beverage tax revenue on the earlier of:
(1)  the end of the third calendar month following the month in which the closing event of the games occurs; or
(2)  the date the amount of municipal and county sales and use tax revenue and mixed beverage tax revenue in the trust fund equals 14 percent of the maximum amount of municipal, county, and state tax revenue that may be transferred or deposited to the trust fund under Section 477.0104.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter C. Trust Fund Establishment, Contribution, and Limitation › Section 477.0103. State Tax Revenue

Sec. 477.0103.  STATE TAX REVENUE.  (a)  At the time the comptroller deposits to the trust fund the municipal and county tax revenue under Section 477.0102(b), the comptroller shall transfer to the trust fund the state tax revenue determined under Section 477.0051(a)(1) for the quarter.
(b)  The comptroller shall discontinue transferring the amount of state tax revenue determined under Section 477.0051(a)(1) on the earlier of:
(1)  the end of the third calendar month following the month in which the closing event of the games occurs; or
(2)  the date the amount of state revenue in the trust fund equals 86 percent of the maximum amount of municipal, county, and state tax revenue that may be transferred or deposited to the trust fund under Section 477.0104.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter C. Trust Fund Establishment, Contribution, and Limitation › Section 477.0104. Limitation on Transfers and Deposits to Trust Fund

Sec. 477.0104.  LIMITATION ON TRANSFERS AND DEPOSITS TO TRUST FUND.  The total amount of municipal, county, and state tax revenue transferred or deposited to the trust fund may not exceed $100 million.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter D. Disbursements From Trust Fund › Section 477.0151. Disbursement Without Appropriation

Sec. 477.0151.  DISBURSEMENT WITHOUT APPROPRIATION.  Money in the trust fund may be spent by the office without appropriation only as provided by this subtitle.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter D. Disbursements From Trust Fund › Section 477.0152. Disbursement From Trust Fund

Sec. 477.0152.  DISBURSEMENT FROM TRUST FUND.  (a) The office may make a disbursement from the trust fund only if the office certifies that the disbursement is for a purpose for which this state and each endorsing municipality and endorsing county are jointly obligated under a games support contract or another agreement providing assurances from the office or an endorsing municipality or endorsing county to a site selection organization.
(b)  On a certification described by Subsection (a), the office shall satisfy the obligation proportionately from the state and municipal or county revenue in the trust fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter D. Disbursements From Trust Fund › Section 477.0153. Allowable Expenses

Sec. 477.0153.  ALLOWABLE EXPENSES.  The office may use money in the trust fund only to fulfill joint obligations of this state and each endorsing municipality and endorsing county to a site selection organization under a games support contract or another agreement providing assurances from the office or the municipality or county to a site selection organization.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter D. Disbursements From Trust Fund › Section 477.0154. Prohibited Disbursement

Sec. 477.0154.  PROHIBITED DISBURSEMENT.  The office may not make a disbursement from the trust fund that the office determines would be used to solicit the relocation of a professional sports franchise located in this state.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter D. Disbursements From Trust Fund › Section 477.0155. Transfer and Remittance of Remaining Trust Fund Money

Sec. 477.0155.  TRANSFER AND REMITTANCE OF REMAINING TRUST FUND MONEY.  (a) Two years after the closing event of the games, the office shall transfer to the general revenue fund the amount of state revenue remaining in the trust fund plus any interest earned on that state revenue.
(b)  The office shall remit to each endorsing entity in proportion to the amount contributed by the entity any money remaining in the trust fund after the required amount is transferred under Subsection (a).
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter E. Local Powers and Duties Relating to Games › Section 477.0201. Required Information

Sec. 477.0201.  REQUIRED INFORMATION.  (a)  A local organizing committee shall provide information required by the office to fulfill the office's duties under this subtitle, including:
(1)  annual audited statements of any committee financial records required by a site selection organization; and
(2)  data obtained by the committee relating to:
(A)  attendance at the games; and
(B)  the economic impact of the games.
(b)  A local organizing committee must provide any annual audited financial statement required by the office not later than the end of the fourth month after the last day of the period covered by the financial statement.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter E. Local Powers and Duties Relating to Games › Section 477.0202. Pledge of Surcharges to Guarantee Obligations

Sec. 477.0202.  PLEDGE OF SURCHARGES TO GUARANTEE OBLIGATIONS.  An endorsing municipality or endorsing county may guarantee its obligations under a games support contract and this subtitle by pledging, in addition to sales and use tax revenue, mixed beverage tax revenue, and hotel occupancy tax revenue retained under Section 477.0102, surcharges from user fees charged in connection with the presentation of the games, including parking or ticket fees.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter E. Local Powers and Duties Relating to Games › Section 477.0203. Municipal or County Election

Sec. 477.0203.  MUNICIPAL OR COUNTY ELECTION.  (a)  An endorsing municipality or endorsing county must hold an election in the municipality or county to determine whether the municipality or county may contribute a portion of its sales and use taxes to the trust fund under this chapter. The election must be held on a uniform election date before the date a site selection organization requires the endorsing municipality or endorsing county and the state to enter into a joinder undertaking relating to the applicable games.
(b)  If an endorsing municipality or endorsing county is required to hold an election under this section and the contribution of a portion of the municipality's or county's sales and use taxes to the trust fund under this chapter is not approved by a majority of the voters voting in the election:
(1)  the comptroller may not establish the trust fund under this chapter, may not retain the municipality's or county's tax revenue under Section 477.0102 from amounts otherwise required to be sent to that municipality or county, and may not transfer any state tax revenue into the trust fund;
(2)  the office is not required to determine the incremental increase in municipal, county, or state tax revenue under Section 477.0051; and
(3)  the office may not enter into a games support contract relating to the games for which the municipality or county has authorized a bid on its behalf.
(c)  Notwithstanding any other provisions of this subtitle, an endorsing municipality or endorsing county is not required to hold an election to contribute its mixed beverage tax revenue or its hotel occupancy tax revenue to the trust fund under this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 477 - Olympic Games Trust Fund › Subchapter F. Limitations on Joint Liability › Section 477.0251. Limitation Amounts

Sec. 477.0251.  LIMITATION AMOUNTS.  The joint liability of this state and an endorsing municipality or endorsing county under a joinder agreement and any other games support contracts entered into under this subtitle may not exceed the lesser of:
(1)  $100 million; or
(2)  the total amount of revenue transferred or deposited to the trust fund and interest earned on the trust fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter A. General Provisions › Section 478.0002. Rules

Sec. 478.0002.  RULES.  The office may adopt rules necessary to implement this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter A. General Provisions › Section 478.0003. Construction of Chapter

Sec. 478.0003.  CONSTRUCTION OF CHAPTER.  This chapter may not be construed as creating or requiring a state guarantee of an obligation imposed on an endorsing municipality, an endorsing county, or this state under an event support contract or another agreement relating to hosting an event in this state.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter B. Eligibility › Section 478.0051. Events Eligible for Funding

Sec. 478.0051.  EVENTS ELIGIBLE FOR FUNDING.  (a) Only an event listed in Section 478.0001(3) is eligible for funding under this chapter.
(b)  A listed event may receive funding through the program only if:
(1)  a site selection organization, after considering through a highly competitive selection process one or more sites not in this state, selects a site in this state for the event to be held:
(A)  one time; or
(B)  if the event is scheduled under an event contract or event support contract to be held each year for a period of years, one time in each year;
(2)  a site selection organization selects a site in this state as:
(A)  the sole site for the event; or
(B)  the sole site for the event in a region composed of this state and one or more adjoining states;
(3)  the event is held not more than one time in any year;
(4)  the incremental increase in tax receipts determined under Section 478.0102 is at least $1 million; and
(5)  not later than the 30th day before the first day of the event, a site selection organization submits a plan to prevent the trafficking of persons in connection with the event to:
(A)  the office of the attorney general; and
(B)  the chief of the Texas Division of Emergency Management.
(c)  Notwithstanding Subsection (b), an event described by Section 478.0001(3)(GG) may receive funding through the program if a portion of the event is held at one or more sites located in another state or country.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 974 (S.B. 2325), Sec. 3, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter B. Eligibility › Section 478.0052. Single Event Classification for Eligibility Purposes

Sec. 478.0052.  SINGLE EVENT CLASSIFICATION FOR ELIGIBILITY PURPOSES.  For purposes of Section 478.0051:
(1)  each presidential general election debate in a series of presidential debates before a general election is considered a separate, single event; and
(2)  each series of games for the World Cup soccer tournament held in a market area designated for that series is considered a separate, single event.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 86 (S.B. 1158), Sec. 1, eff. September 1, 2023.
Acts 2023, 88th Leg., R.S., Ch. 974 (S.B. 2325), Sec. 4, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter B. Eligibility › Section 478.00525. Single Year Classification for Eligibility Purposes for Certain Sporting Events

Sec. 478.00525.  SINGLE YEAR CLASSIFICATION FOR ELIGIBILITY PURPOSES FOR CERTAIN SPORTING EVENTS.  For purposes of Sections 478.0051(b)(1) and (3), a sporting event listed in Section 478.0001(3) is considered to be held one time in each year if the event is held only one time in any annual season for that sport.
Added by Acts 2023, 88th Leg., R.S., Ch. 974 (S.B. 2325), Sec. 5, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter B. Eligibility › Section 478.0053. Exemption From Certain Eligibility Requirement for Certain Large Venues

Sec. 478.0053.  EXEMPTION FROM CERTAIN ELIGIBILITY REQUIREMENT FOR CERTAIN LARGE VENUES.  Section 478.0051(b)(1) does not apply to an event described by Section 478.0001(3)(N).  If an endorsing municipality or endorsing county requests the office to make a determination under Section 478.0102 for an event described by Section 478.0001(3)(N), the remaining provisions of this chapter apply to that event as if the event satisfied the eligibility requirements under Section 478.0051(b)(1).
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 10 (H.B. 1472), Sec. 2, eff. May 15, 2021.
Acts 2023, 88th Leg., R.S., Ch. 974 (S.B. 2325), Sec. 6, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0101. Prerequisites for Office Action

Sec. 478.0101.  PREREQUISITES FOR OFFICE ACTION.  The office may not undertake any duty imposed by this chapter unless:
(1)  the municipality or county in which an event will be located submits a request;
(2)  the event meets the requirements for funding under Section 478.0051 and all other funding requirements under this chapter; and
(3)  the request is accompanied by documentation from a site selection organization selecting the site for the event.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0102. Determination of Incremental Increase in Certain Tax Receipts

Sec. 478.0102.  DETERMINATION OF INCREMENTAL INCREASE IN CERTAIN TAX RECEIPTS.  (a)  After a site selection organization selects a site for an event in this state in accordance with an application by a local organizing committee, endorsing municipality, or endorsing county and on request of a local organizing committee, endorsing municipality, or endorsing county, the office shall determine the incremental increases in the following tax receipts that the office determines are directly attributable to the preparation for and presentation of the event for a one-year period that begins two months before the date on which the event will begin:
(1)  the receipts to this state from taxes imposed under Chapters 151, 152, 156, and 183, Tax Code, and under Title 5, Alcoholic Beverage Code, in the market areas designated under Section 478.0105;
(2)  the receipts collected by this state for each endorsing municipality in the market area from the sales and use tax imposed by each endorsing municipality under Section 321.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing municipality under Section 183.051(b), Tax Code;
(3)  the receipts collected by this state for each endorsing county in the market area from the sales and use tax imposed by each endorsing county under Section 323.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing county under Section 183.051(b), Tax Code;
(4)  the receipts collected by each endorsing municipality in the market area from the hotel occupancy tax imposed under Chapter 351, Tax Code; and
(5)  the receipts collected by each endorsing county in the market area from the hotel occupancy tax imposed under Chapter 352, Tax Code.
(b)  The office shall make the determination required by Subsection (a) in accordance with procedures the office develops and shall base that determination on information submitted by a local organizing committee, endorsing municipality, or endorsing county.
(c)  For an event scheduled to be held each year for a period of years under an event contract or event support contract, the office shall calculate the incremental increase in the tax receipts specified by Subsection (a) as if the event did not occur in the prior year for purposes of Section 478.0051(b)(4).
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0103. Time for Determination Request

Sec. 478.0103.  TIME FOR DETERMINATION REQUEST.  A request for a determination of the incremental increase in tax receipts under Section 478.0102 must be submitted to the office not earlier than one year and not later than the 45th day before the beginning date of the event.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0104. Time for Determination

Sec. 478.0104.  TIME FOR DETERMINATION.  The office shall determine the incremental increase in tax receipts under Section 478.0102 not later than the 30th day after the date the office receives the request for that determination and related information.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0105. Designation of Market Area

Sec. 478.0105.  DESIGNATION OF MARKET AREA.  (a)  For purposes of Section 478.0102(a)(1), the office shall designate as a market area for an event each area in which the office determines there is a reasonable likelihood of measurable economic impact directly attributable to the preparation for and presentation of the event.  The office shall include areas likely to provide venues, accommodations, and services in connection with the event based on the proposal the local organizing committee provides to the office.
(b)  The office shall determine the geographic boundaries of each market area.
(c)  An endorsing municipality or endorsing county selected as the site for an event must be included in a market area for the event.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0106. Estimate of Tax Revenue Credited to Fund

Sec. 478.0106.  ESTIMATE OF TAX REVENUE CREDITED TO FUND.  (a)  Not later than the 30th day after the date a local organizing committee, endorsing municipality, or endorsing county submits a request for a determination of the incremental increase in tax receipts under Section 478.0102, the office shall provide an estimate of the total amount of tax revenue that would be deposited to the fund under this chapter in connection with that event if the event were held in this state at a site selected in accordance with an application by a local organizing committee, endorsing municipality, or endorsing county.
(b)  A local organizing committee, endorsing municipality, or endorsing county may submit the office's estimate to a site selection organization.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0107. Economic Impact Study

Sec. 478.0107.  ECONOMIC IMPACT STUDY.  (a)  Not later than the 10th month after the last day of an event eligible for disbursements from the fund, using existing resources, the office shall complete a study in the market area of the event on the measurable economic impact directly attributable to the preparation for and presentation of the event.
(b)  The office shall post on the office's Internet website:
(1)  the results of the study conducted under Subsection (a), including any source documentation or other information on which the office relied for the study;
(2)  the incremental increase in tax receipts for the event determined under Section 478.0102 and any source documentation or information described by Section 478.0251 on which the office relied to determine that increase;
(3)  the documentation described by Section 478.0101(3); and
(4)  documentation verifying that:
(A)  a request submitted under Section 478.0101 is complete and certified as complete by the office;
(B)  the office considered the information submitted by a local organizing committee, endorsing municipality, or endorsing county to determine the incremental increase in tax receipts under Section 478.0102 as required by Section 478.0102(b); and
(C)  each deadline established under this chapter was met.
(c)  This section does not require disclosure of information that is confidential under Chapter 552 or confidential or privileged under other law.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 915 (H.B. 3607), Sec. 9.007, eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter C. State Actions Relating to Events › Section 478.0108. Distribution and Publication of Plan to Prevent Trafficking of Persons in Connection With Event

Sec. 478.0108.  DISTRIBUTION AND PUBLICATION OF PLAN TO PREVENT TRAFFICKING OF PERSONS IN CONNECTION WITH EVENT.  The office of the attorney general may:
(1)  distribute the plan required by Section 478.0051(b)(5) to appropriate law enforcement agencies and the office of the governor; and
(2)  publish the plan on the Internet website of the office of the attorney general.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter D. Fund Establishment and Contributions › Section 478.0151. Major Events Reimbursement Program Fund

Sec. 478.0151.  MAJOR EVENTS REIMBURSEMENT PROGRAM FUND.  The major events reimbursement program fund is established outside the state treasury and is held in trust by the comptroller for administration of this subtitle.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter D. Fund Establishment and Contributions › Section 478.0152. Deposit of Municipal and County Tax Revenue

Sec. 478.0152.  DEPOSIT OF MUNICIPAL AND COUNTY TAX REVENUE.  (a)  Each endorsing municipality or endorsing county participating in the program shall remit to the comptroller and the comptroller shall deposit into a trust fund created by the comptroller, at the direction of the office, and designated as the major events reimbursement program fund the amount of the municipality's or county's hotel occupancy tax revenue determined under Section 478.0102(a)(4) or (5), less any amount of the revenue that the municipality or county determines is necessary to meet the obligations of the municipality or county.
(b)  The comptroller, at the direction of the office, shall retain the amount of sales and use tax revenue and mixed beverage tax revenue determined under Section 478.0102(a)(2) or (3) from the amounts otherwise required to be sent to the municipality under Sections 321.502 and 183.051(b), Tax Code, or to the county under Sections 323.502 and 183.051(b), Tax Code, less any amount of the revenue that the municipality or county determines is necessary to meet the obligations of the municipality or county, and shall deposit the retained tax revenue to the fund.
(c)  The comptroller shall begin retaining and depositing the municipal and county tax revenue:
(1)  with the first distribution of that tax revenue that occurs after the first day of the one-year period described by Section 478.0102(a); or
(2)  at a time the office otherwise determines to be practicable.
(d)  The comptroller shall discontinue retaining the municipal and county tax revenue when the amount of the applicable tax revenue determined under Section 478.0102(a)(2) or (3) has been retained.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter D. Fund Establishment and Contributions › Section 478.0153. Other Local Money

Sec. 478.0153.  OTHER LOCAL MONEY.  (a) In lieu of the municipal and county tax revenues remitted or retained under Section 478.0152, an endorsing municipality or endorsing county may remit to the office for deposit to the fund other local money in an amount equal to the total amount of municipal and county tax revenue determined under Sections 478.0102(a)(2)-(5).
(b)  An endorsing municipality or endorsing county must remit the other local money not later than the 90th day after the last day of an event eligible for funding under the program.
(c)  For purposes of Section 478.0155, the amount deposited under this section is considered remitted local revenue.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter D. Fund Establishment and Contributions › Section 478.0154. Surcharges and User Fees

Sec. 478.0154.  SURCHARGES AND USER FEES.  An endorsing municipality or endorsing county may collect and remit to the office surcharges and user fees attributable to an event for deposit to the fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter D. Fund Establishment and Contributions › Section 478.0155. State Tax Revenue

Sec. 478.0155.  STATE TAX REVENUE.  (a)  The comptroller, at the direction of the office, shall transfer to the fund a portion of the state tax revenue in an amount equal to the prevailing state sales tax rate multiplied by the amount of the local revenue retained or remitted under this chapter, including:
(1)  local sales and use tax revenue;
(2)  mixed beverage tax revenue;
(3)  hotel occupancy tax revenue; and
(4)  surcharge and user fee revenue.
(b)  The amount transferred under Subsection (a) may not exceed the incremental increase in tax receipts determined under Section 478.0102(a)(1).
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0201. Disbursement Without Appropriation

Sec. 478.0201.  DISBURSEMENT WITHOUT APPROPRIATION.  Money in the fund may be disbursed by the office without appropriation only as provided by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0202. Disbursement From Fund

Sec. 478.0202.  DISBURSEMENT FROM FUND.  (a)  After approval of each contributing endorsing municipality and endorsing county, the office may make a disbursement from the fund for a purpose for which a local organizing committee, an endorsing municipality, an endorsing county, or this state is obligated under a games support contract or event support contract.
(b)  In considering whether to make a disbursement from the fund, the office may not consider a contingency clause in an event support contract as relieving a local organizing committee's, endorsing municipality's, or endorsing county's obligation to pay a cost under the contract.
(c)  If the office makes a disbursement from the fund, the office shall satisfy the obligation proportionately from the local and state revenue in the fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0203. Reduction of Disbursement Amount

Sec. 478.0203.  REDUCTION OF DISBURSEMENT AMOUNT.  (a)  After the conclusion of an event, the office shall compare information on the actual attendance figures provided under Section 478.0251 with the estimated attendance numbers used to determine the incremental increase in tax receipts under Section 478.0102.  If the actual attendance figures are significantly lower than the estimated attendance numbers, the office may reduce the amount of a disbursement from the fund for an endorsing entity:
(1)  in proportion to the discrepancy between the actual and estimated attendance; and
(2)  in proportion to the amount the entity contributed to the fund.
(b)  The office by rule shall:
(1)  define "significantly lower" for purposes of this section; and
(2)  provide the manner in which the office may proportionately reduce a disbursement.
(c)  This section does not affect the remittance under Section 478.0207 of any money remaining in the fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0204. Allowable Expenses

Sec. 478.0204.  ALLOWABLE EXPENSES.  (a)  Money in the fund may be used to:
(1)  pay the principal of and interest on notes issued under Section 478.0252; and
(2)  fulfill obligations of an endorsing municipality, an endorsing county, or this state to a site selection organization under a games support contract or event support contract.
(b)  Subject to Sections 478.0202 and 478.0205, the obligations described by Subsection (a)(2) may include the payment of:
(1)  the costs relating to the preparations necessary or desirable for conducting the event; and
(2)  the costs of conducting the event, including the costs of an improvement or renovation to an existing facility and the costs of the acquisition or construction of a new facility or other facility.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0205. Limitation on Certain Disbursements

Sec. 478.0205.  LIMITATION ON CERTAIN DISBURSEMENTS.  (a)  A disbursement from the fund is limited to five percent of the cost of a structural improvement or a fixture if:
(1)  an obligation is incurred under a games support contract or event support contract to make the improvement or add the fixture to a site for an event; and
(2)  the improvement or fixture is expected to derive most of its value in subsequent uses of the site for future events.
(b)  The remainder of an obligation described by Subsection (a) is not eligible for a disbursement from the fund, unless the obligation is for an improvement or fixture for a publicly owned facility.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0206. Prohibited Disbursement

Sec. 478.0206.  PROHIBITED DISBURSEMENT.  The office may not make a disbursement from the fund that the office determines would be used to solicit the relocation of a professional sports franchise located in this state.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle E-1 - Event Reimbursement Programs › Chapter 478 - Major Events Reimbursement Program › Subchapter E. Disbursements From Fund › Section 478.0207. Remittance of Remaining Fund Money

Sec. 478.0207.  REMITTANCE OF REMAINING FUND MONEY.  On payment of all municipal, county, or state obligations under a games support contract or event support contract related to the location of an event in this state, the office shall remit to each endorsing entity, in proportion to the amount contributed by the entity, any money remaining in the fund.
Added by Acts 2019, 86th Leg., R.S., Ch. 301 (H.B. 4174), Sec. 1.01, eff. April 1, 2021.