88R24366 SRA-F     By: Stucky, Hayes, Thimesch, Bumgarner H.B. No. 5105       A BILL TO BE ENTITLED   AN ACT   relating to authorizing certain counties to impose a hotel   occupancy tax and the use of revenue from that tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 352.002, Tax Code, is amended by adding   Subsection (v) to read as follows:          (v)  The commissioners court of a county with a population of   more than 650,000 that is adjacent to two counties, each having a   population of more than 1.8 million, may impose a tax as provided by   Subsection (a). A tax imposed under this subsection does not apply   to a hotel that is located within a 2.5-mile radius of the   intersection of:                (1)  the Dallas North Tollway; and                (2)  U.S. Highway 380.          SECTION 2.  Section 352.003, Tax Code, is amended by adding   Subsection (bb) to read as follows:          (bb)  The tax rate in a county authorized to impose the tax   under Section 352.002(v) may not exceed two percent of the price   paid for a room in a hotel.          SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended   by adding Section 352.115 to read as follows:          Sec. 352.115.  USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO   POPULOUS COUNTIES. (a) This section applies only to a county   authorized to impose a tax under this chapter by Section   352.002(v).          (b)  The revenue from a tax imposed under this chapter by a   county to which this section applies may be used only for the   development, construction, maintenance, operation, improvement,   and marketing and promotion of a multipurpose sports and event   complex that will substantially increase regional sporting and   other events that produce supplemental economic activity at hotels   in the county.          (c)  A county to which this section applies shall establish a   project functionality and marketing advisory committee. The   commissioners court of the county shall appoint members to the   committee. The committee must consist of at least nine and not more   than 14 members, at least seven of whom must be hotel owners or   operators or destination marketing organization representatives   from municipalities in which the county imposes the tax authorized   under this chapter.          (d)  The committee described by Subsection (c) shall review   and make quarterly recommendations to the county on ways to   maximize the functionality and marketing of the multipurpose sports   and event complex described by Subsection (b).          (e)  A county to which this section applies shall finance at   least 40 percent of the annual maintenance and operation costs for   the multipurpose sports and event complex described by Subsection   (b) from revenue other than revenue attributable to the tax imposed   under this chapter.          SECTION 4.  This Act takes effect September 1, 2023.