Texas Government Code 480.0102 – 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, 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 the 30-day period that ends at the end of the day after the date on which the event will be held or, if the event will be held on more than one day, after the last date on which the event will be held:
(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 480.0104;
(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 § 321.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing municipality under § 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 § 323.101(a), Tax Code, and the mixed beverage tax revenue to be received by each endorsing county under § 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) In determining the amount of state revenue available under Subsection (a)(1), the office may consider whether:
(1) the event has been previously held in this state; and
(2) changes to the character of the event could affect the incremental increase in tax receipts collected and remitted to this state by an endorsing municipality or endorsing county under Subsection (a)(1).