§ 46-50. Use of revenue derived from levy of tax.

(a)

The revenue derived from any hotel occupancy tax imposed and levied by this article may be used only to promote tourism and the convention and hotel industry, and that use is limited to the following:

(1)

The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities (as such is defined in V.T.C.A., Tax Code § 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 tourist and convention delegates or registrants to the municipality or it 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 solicitations 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

b.

Which are located elsewhere in the municipality or its vicinity that would be frequented by tourists, convention delegates or other visitors to the municipality.

(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.

(Ord. No. 05-1166, § 9, 12-12-2005)