(a) This section applies only to a municipality that has a population of at least 6,000 and that is the county seat of a county that:
(1) borders the State of Louisiana;
(2) is bisected by a United States highway; and
(3) has a population of 75,000 or less.
(b) Notwithstanding any other provision of this chapter and subject to Subsection (c), a municipality to which this section applies may use all or any portion of the revenue derived from the municipal hotel occupancy tax to construct, improve, maintain, and operate sports facilities and fields for the purpose of promoting tourism and the convention and hotel industry.

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Terms Used In Texas Tax Code 351.1079


(c) A municipality to which this section applies may use revenue derived from the municipal hotel occupancy tax to:
(1) maintain or operate sports facilities and fields only if the conditions specified by Sections 351.101(a)(7)(A) and (C) are met; and
(2) improve a sports facility or field only if the requirements of Sections 351.101(a)(7)(A) and (C) are met and the municipality complies with § 351.1076.