By: Rios Ybarra (Senate Sponsor - Lucio) H.B. No. 1324
(In the Senate - Received from the House May 1, 2009;
May 5, 2009, read first time and referred to Committee on
International Relations and Trade; May 14, 2009, reported
favorably by the following vote: Yeas 7, Nays 0; May 14, 2009, sent
to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the municipal hotel occupancy tax imposed in certain
municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.001, Tax Code, is amended by adding
Subdivision (11) to read as follows:
(11) "Eligible barrier island coastal municipality"
means a municipality:
(A) that borders on the Gulf of Mexico;
(B) that is located wholly on a barrier island;
and
(C) the boundaries of which are within 30 miles
of the United Mexican States.
SECTION 2. Section 351.003, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) The rate in an eligible barrier island coastal
municipality may not exceed 8-1/2 percent of the price paid for a
room.
SECTION 3. Section 351.1055(a), Tax Code, is amended by
adding Subdivision (4) to read as follows:
(4) "Erosion response project" has the meaning
assigned by Section 33.601, Natural Resources Code.
SECTION 4. Section 351.1055, Tax Code, is amended by adding
Subsections (d) and (e) to read as follows:
(d) Notwithstanding any other provision of this chapter and
except as provided by Subsection (e), an eligible barrier island
coastal municipality shall use at least the amount of revenue
derived from the application of the tax at a rate of seven percent
of the cost of a room for the purposes authorized under Sections
351.101(a)(1) and (3).
(e) An eligible barrier island coastal municipality that
imposes the tax at a rate equal to or greater than 7-1/2 percent of
the price paid for a room shall use at least the amount of revenue
derived from the application of the tax at a rate of one-half of one
percent of the cost of a room for erosion response projects.
SECTION 5. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.
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