Sec. 3971.0703. TAX AUTHORIZED; USE OF REVENUE. (a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.

(b) The district may impose the hotel occupancy tax for:

(1) any purpose authorized under Chapter 351, Tax Code; or

(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:

(A) has a notable impact on tourism and hotel activity; and

(B) is available to the public.

Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.