eLaws | eCases | Texas Statutes | Texas Administrative Code | Texas Courts | Counties & Cities of Texas | Code of Federal Regulations | United States Code |
 Irving
 Code of Ordinances
 Chapter 16A. HOTEL OCCUPANCY TAX
 Article I. STANDARD HOTEL OCCUPANCY TAX

  § 16A-12. Disposition and use of revenue.  

Latest version.

  • (a)

    Disposition by city council. Two-sevenths ( 2/7 ) of the hotel occupancy tax as budgeted each year by the city council shall be administered by the city council and used for purposes authorized by § 351.101 of the Texas Tax Code, as amended.

    (b)

    Disposition by convention and visitors bureau, arts center, and preservation and redevelopment board. The revenue derived from five-sevenths ( 5/7 ) of the hotel occupancy tax as budgeted each year by the city council shall be administered by the Irving Convention and Visitors Bureau, the Irving Arts Center, and the Irving Preservation and Redevelopment Board and may only be used for the purposes authorized by statute (Texas Tax Code § 351.101, as amended).

    (1)

    Administration of revenue by convention and visitors bureau. Fifty-seven (57) percent of the revenue derived from this tax shall be administered by the Irving Convention and Visitors Bureau as approved by city council.

    (2)

    Administration of revenue by arts center. Thirty-five and one-half (35½) percent of the revenue derived from this tax shall be administered by the Irving Arts Center as approved by city council. Only fifteen (15) percent of the revenue derived from this tax shall be used for purposes set out in § 351.101(a)(4) of the Texas Tax Code. Twenty and one-half (20½) percent of the revenue derived from this tax administered by the Irving Arts Center shall be used for purposes other than § 351.101(a)(4) as allowed by state law.

    (3)

    Administration of revenue by preservation and redevelopment board. One (1) percent of the revenue derived from this tax shall be administered by the Irving Preservation and Redevelopment Board as approved by city council.

    (4)

    Museum purposes. Two and one-half (2½) percent of the revenue derived from this tax shall be dedicated for museum purposes and shall be administered as provided by city council.

    (5)

    Convention center and entertainment venue debt service. Four (4) percent of the revenue derived from this tax shall be dedicated to the payment of debt service on any obligations issued by the city relating to the convention center and entertainment venue project or for maintenance, and operations requirements of the convention center and entertainment venue as approved by city council and authorized under Chapter 351, Texas Tax Code, as amended

    (c)

    Notwithstanding the allocation of hotel occupancy tax revenues herein, the city council may pledge all or a portion of its hotel occupancy tax revenues to the payment of bonds or other obligations (Texas Tax Code § 351.102, as amended).

    (d)

    Notwithstanding the allocation of hotel occupancy tax in (b) herein, all hotel occupancy tax revenues generated from the Irving Convention Center Hotel shall be pledged to or otherwise used for the payment of bonds or other obligations by the city and shall not be allocated pursuant to section (b) of this section.

(Ord. No. 8930, § 1, 3-13-08; Ord. No. 2008-8998, § 1, 10-2-08; Ord. No. 2017-9901 , § 1, 1-12-17)