Amends TCA Title 67, Chapter 6.
As introduced, requires department of revenue to submit a brief written summary to the finance, ways and means committees of the house of representatives and the senate on or before February 1, 2022, listing the municipalities, or instrumentalities of such municipalities, that have stadiums, sports venues, and other sports facilities that retain state amusement tax revenue imposed on the sale of admissions at such facilities and state and local sales tax revenue on the sale of goods and services at such facilities, in order to fund capital projects and retire debt service on such facilities.
As introduced, requires department of revenue to submit a brief written summary to the finance, ways and means committees of the house of representatives and the senate on or before February 1, 2022, listing the municipalities, or instrumentalities of such municipalities, that have stadiums, sports venues, and other sports facilities that retain state amusement tax revenue imposed on the sale of admissions at such facilities and state and local sales tax revenue on the sale of goods and services at such facilities, in order to fund capital projects and retire debt service on such facilities.
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