81R8851 JE-F
By: Miller of Comal H.B. No. 2624
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of revenue from the state hotel tax for
certain purposes in certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter F, Chapter 156, Tax Code, is amended
by adding Section 156.2513 to read as follows:
Sec. 156.2513. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES. (a) This section applies only to a municipality
that:
(1) has a population of less than 75,000;
(2) is located in a county in which a park and
recreation district has been created under Chapter 324, Local
Government Code; and
(3) in the fiscal year of the municipality preceding
the calendar year in which the municipality is to receive money
under this section, was visited by more than 175,000 people who
participated in recreational activities on state-owned rivers
located within the boundaries of the municipality.
(b) Not later than the last day of the month following a
calendar quarter, the comptroller shall:
(1) compute an amount equal to two percent of the
amount of revenue derived from the collection of taxes imposed
under this chapter received from hotels located in a municipality
to which this section applies; and
(2) issue to the municipality a warrant drawn on the
general revenue fund for an amount that is the lesser of:
(A) the amount computed under Subdivision (1); or
(B) the amount the municipality actually spent on
removing trash and litter in the state-owned rivers and their river
beds located within the boundaries of the municipality during the
calendar quarter.
(c) A municipality that receives money under this section
may use the money only to remove trash and litter in the state-owned
rivers and their river beds located within the boundaries of the
municipality.
(d) It is the responsibility of a municipality to furnish
the comptroller with documentation sufficient to establish:
(1) the number of tourist visitations required by
Subsection (a)(3); and
(2) the amount of money spent as described by
Subsection (b)(2)(B).
SECTION 2. 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 October 1, 2009.