By: Hegar S.B. No. 804
A BILL TO BE ENTITLED
AN ACT
relating to the use of revenue from the hotel occupancy tax by
certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.1033, Tax Code, is amended by
amending Subsection (a) and adding Subsections (c) and (d) to read
as follows:
(a) Subject to Subsection (c), the [The] revenue from a tax
imposed under this chapter by a county that borders the Gulf of
Mexico authorized to impose the tax by Section 352.002(a)(6) may be
used only to:
(1) clean public beaches;
(2) acquire, furnish, or maintain facilities,
including parks, that enhance public access to beaches;
(3) provide and maintain public restrooms on or
adjacent to beaches or beach access facilities;
(4) provide and maintain litter containers on or
adjacent to beaches or beach access facilities;
(5) create, renovate, promote, and maintain parks
adjacent to bays, rivers, and other navigable waterways if the
county does not operate a public beach on the Gulf of Mexico; and
(6) advertise and conduct solicitations and
promotional programs to attract tourists and convention delegates
or registrants to the county or its vicinity, any of which may be
conducted by the county or through contracts with persons or
organizations selected by the county.
(c) In addition to the uses allowed by Subsection (a), a
county authorized to impose a tax under this chapter by Section
352.002(a)(6) that has a population of 50,000 or less and in which
there is located at least one state park and one national wildlife
refuge may use the revenue from the tax to:
(1) acquire, construct, furnish, or maintain
facilities, such as parks, aquariums, birding centers and viewing
sites, history and art centers, nature centers, and trails;
(2) advertise and conduct solicitations and
promotional programs to attract conventions and visitors;
(3) clear public land; and
(4) provide and maintain public restrooms and litter
containers on public land.
(d) The limitation prescribed by Subsection (b) does not
apply to the use of revenue from a tax imposed under this chapter by
a county to which Subsection (c) applies.
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 September 1, 2011.