Sec. 351.1054. ALLOCATION OF REVENUE FOR ECOLOGICAL TOURISM AND SPACECRAFT AND SPACEPORT ACTIVITIES BY CERTAIN MUNICIPALITIES. (a) In this section, "spacecraft" and "spaceport" have the meanings assigned by Section 507.001, Local Government Code.
(b) Notwithstanding any other provision of this chapter, an eligible barrier island coastal municipality may use revenue from the municipal hotel occupancy tax for:
(1) promotional and event expenses for an ecological tourism event, including an event for which the primary attraction is traveling to an area of natural or ecological interest for the purpose of observing and learning about wildlife and the area's natural environment, if:
(A) a majority of the event's participants are tourists; and
(B) the event substantially increases economic activity at hotels and motels within or in the vicinity of the municipality; and
(2) expenses directly related to:
(A) the acquisition of sites to observe spacecraft and spaceport activities; and
(B) the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of facilities utilized by hotel guests to observe and learn about spacecraft and spaceport operations.
(c) A municipality may use for the purposes provided by Subsections (b)(1) and (2) not more than the greater of:
(1) 15 percent of the hotel occupancy tax revenue collected by the municipality; or
(2) the amount of tax received by the municipality at the rate of one percent of the cost of a room.
Added by Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717), Sec. 1, eff. June 16, 2015.
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