Use of proceeds.
El Paso City Code § 3.40.090
in effect3.40.090 - Use of proceeds.
The proceeds of the tax levied in this chapter may be used to:
A. Pay the costs of collecting the tax;
B. Operate one or more athletic events in the city; and
C. Pay costs associated with an athletic event in the municipality, including payment of the costs of planning, acquiring, establishing, developing, advertising, promoting, conducting, sponsoring, or otherwise supporting the athletic event. These costs shall include payments to the colleges and universities participating in the athletic event. The maximum amount for such payments to participating universities and colleges in the athletic event which may be disbursed to the association in each year, shall be the minimum amount required to pay colleges and universities participating in the athletic event under either the association's then existing conference participation agreements relating to the athletic event or the association's agreements with the colleges and universities agreeing to participate in the athletic event. The tax collected under this chapter shall not be considered gross receipts from the athletic event.
(Ord. 13762 § 1, 1998: Ord. 13431 (part), 1997)
Source: City of El Paso, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/el_paso/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.40MOVERETA_3.40.090USPRFetched: 10/28/2026