§ 112.06  ALLOCATION AND USE OF REVENUE DERIVED FROM LEVY OF TAX.
   (A)   The revenue derived from the hotel occupancy tax imposed and levied by this chapter may be used only to promote tourism and the convention and hotel industry, according to the following allocations for the purposes stated as follows.
      (1)   The funds collected shall be allocated to the Tourism/Promotion Fund and may be used for:
         (a)   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 which are not in the immediate vicinity of convention facilities; or which are located elsewhere in the city or its vicinity that would be frequented by tourists, convention delegates or other visitors to the city;
         (b)   The Cultural Arts Fund, for 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
         (c)   The acquisition of sites for and the construction, improvement, enlargement, equipping, repairing, operation and maintenance of civic centers, civic center buildings, auditoriums, exhibition halls and visitor information centers that are owned by the municipality or other governmental entity or that are managed in whole or in part by the municipality.
      (2)   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. The revenue shall not be used for the general revenue purposes or general governmental operations of the city.
   (B)   The provisions of the Tex. Tax Code § 351.101(c) through (j) (Vernon 1982), as the same may be amended from time to time, shall govern the use of tax revenues for promotion of tourism as these divisions apply.
(Ord. 000215, passed 2-15-2000)