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 Houston
 Code of Ordinances
 Chapter 44. TAXATION
 Article III. HOTEL OCCUPANCY TAX

  § 44-107. Use of funds derived from tax.  

Latest version.

  • The revenue derived from the hotel occupancy tax shall be used for the following purposes and none other:

    (1)

    The acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of convention center facilities, including, but not limited to, convention and entertainment facilities convention buildings, auditoriums, coliseums, civic theaters, museums, and parking areas or facilities for the parking or storage of motor vehicles or other conveyances located at or in the immediate vicinity of the convention center facilities;

    (2)

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

    (3)

    For advertising for general promotional and tourist advertising of the city and its vicinity and conducting a solicitation and operating program to attract conventions and visitors either by the city or through contracts with persons or organizations selected by the city;

    (4)

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

    (5)

    Historical preservation and restoration.

    Provided that a portion of the said tax revenue equal to at least one percent of the cost of occupancy of hotel rooms shall be reserved for the purpose of advertising and conducting solicitation programs to acquaint potential users with public meeting and convention facilities, and for promotion of tourism and advertising of the city and its vicinity either by the city or through contract with organizations or persons selected by the city.

(Code 1968, § 44-97; Ord. No. 72-300, § 3, 2-16-72; Ord. No. 77-1876, § 2, 9-21-77; Ord. No. 96-50, § 2, 1-17-96)