| 1 | 1 | | By: Wentworth S.B. No. 1959 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the allocation of revenue from the state hotel tax for |
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| 7 | 7 | | certain purposes in certain municipalities. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter F, Chapter 156, Tax Code, is amended |
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| 10 | 10 | | by adding Section 156.2513 to read as follows: |
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| 11 | 11 | | Sec. 156.2513. ALLOCATION OF REVENUE: CERTAIN |
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| 12 | 12 | | MUNICIPALITIES. (a) This section applies only to a municipality |
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| 13 | 13 | | that: |
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| 14 | 14 | | (1) has a population of less than 75,000; |
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| 15 | 15 | | (2) is located in a county in which a park and |
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| 16 | 16 | | recreation district has been created under Chapter 324, Local |
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| 17 | 17 | | Government Code; and |
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| 18 | 18 | | (3) in the fiscal year of the municipality preceding |
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| 19 | 19 | | the calendar year in which the municipality is to receive money |
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| 20 | 20 | | under this section, was visited by more than 175,000 people who |
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| 21 | 21 | | participated in recreational activities on state-owned rivers |
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| 22 | 22 | | located within the boundaries of the municipality. |
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| 23 | 23 | | (b) Not later than the last day of the month following a |
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| 24 | 24 | | calendar quarter, the comptroller shall: |
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| 25 | 25 | | (1) compute an amount equal to two percent of the |
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| 26 | 26 | | amount of revenue derived from the collection of taxes imposed |
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| 27 | 27 | | under this chapter received from hotels located in a municipality |
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| 28 | 28 | | to which this section applies; and |
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| 29 | 29 | | (2) issue to the municipality a warrant drawn on the |
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| 30 | 30 | | general revenue fund for an amount that is the lesser of: |
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| 31 | 31 | | (A) the amount computed under Subdivision (1); or |
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| 32 | 32 | | (B) the amount the municipality actually spent on |
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| 33 | 33 | | removing trash and litter in the state-owned rivers and their river |
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| 34 | 34 | | beds located within the boundaries of the municipality during the |
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| 35 | 35 | | calendar quarter. |
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| 36 | 36 | | (c) A municipality that receives money under this section |
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| 37 | 37 | | may use the money only to remove trash and litter in the state-owned |
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| 38 | 38 | | rivers and their river beds located within the boundaries of the |
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| 39 | 39 | | municipality. |
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| 40 | 40 | | (d) It is the responsibility of a municipality to furnish |
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| 41 | 41 | | the comptroller with documentation sufficient to establish: |
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| 42 | 42 | | (1) the number of tourist visitations required by |
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| 43 | 43 | | Subsection (a)(3); and |
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| 44 | 44 | | (2) the amount of money spent as described by |
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| 45 | 45 | | Subsection (b)(2)(B). |
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| 46 | 46 | | SECTION 2. This Act takes effect immediately if it receives |
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| 47 | 47 | | a vote of two-thirds of all the members elected to each house, as |
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| 48 | 48 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 49 | 49 | | Act does not receive the vote necessary for immediate effect, this |
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| 50 | 50 | | Act takes effect October 1, 2009. |
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