§ 24-29. Use of revenue derived from levy of hotel occupancy tax.

(a)

The revenue derived from any hotel occupancy tax imposed and levied by this article may be used, as authorized by Section 351.101 of the Tax Code, which is generally to promote tourism and the convention and hotel industry. The uses which the revenue derived from the hotel occupancy tax include the following:

(1)

The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation and maintenance of convention center facilities or visitor information centers or both(as such are defined in V.A.T.S. Tax Code, section 351.001);

(2)

The furnishing of facilities, personnel and materials for the registration of convention delegates or registrants;

(3)

Advertising and conducting solicitations and promotional programs to attract tourists and convention delegates or registrants to the municipality or its vicinity;

(4)

The encouragement, promotion, improvement and application of the arts, including instrumental and vocal music, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft arts, motion pictures, radio, television, tape and sound recording and other arts related to the presentation, performance, execution and exhibition of these major art forms; and

(5)

Historical restoration and preservation projects or activities or advertising and conducting solicitation and promotional programs to encourage tourists and convention delegates to visit preserved historic sites or museums:

a.

Which are at or in the immediate vicinity of convention center facilities or visitor information center; or

b.

Which are located elsewhere in the municipality or its vicinity that would be frequented by tourists and convention delegates.

(6)

Expenses that are directly related to a sporting event in which the majority of participants are tourists who substantially increase economic activity at hotels and motels within the municipality or its vicinity; and

(b)

Revenue derived from the hotel occupancy tax shall be expended only in a manner which directly enhances and promotes tourism and the convention and hotel industry as hereinbefore delineated. Such revenue shall not be used for the general revenue purposes or general governmental operations of the municipality which are not directly related to promoting the hotel and convention industry or tourism in the municipality, except reimbursement for actual expenses related to implementing authorized uses of the hotel occupancy tax revenues. The seven (7) percent of all hotel room occupancy tax revenues hereby levied shall be used by the city with the stipulation that four (4) percent shall be used for the above-described purposes and the other three (3) percent shall be set aside or used for the city's civic center auditorium.

(Ord. No. 09-13, § 1, 12-8-2009)