Texas Government Code 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 § 321.101(a), Tax Code, and the mixed beverage tax revenue to be received by the municipality under § 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 § 323.101(a), Tax Code, and the mixed beverage tax revenue received by the county under § 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.