H.B. No. 3042
AN ACT
relating to the allocation of state hotel occupancy tax revenue to
certain municipalities for cleaning and maintenance of and erosion
control for public beaches.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 156.2512(a), Tax Code, is amended to
read as follows:
(a) Not later than the last day of the month following a
calendar quarter and subject to Subsection (d), the comptroller
shall:
(1) compute the amount of revenue derived from the
collection of taxes imposed under this chapter at a rate of one
percent and received from hotels located on barrier islands in an
eligible barrier island coastal municipality described by
Subsection (c)(1)(C)(i) or (ii)[;] and
[(2)] issue to the [eligible barrier island coastal]
municipality a warrant drawn on the general revenue fund for that
[in the] amount; and
(2) compute the amount of revenue derived from the
collection of taxes imposed under this chapter at a rate of two
percent and received from hotels located on barrier islands in an
eligible barrier island coastal municipality described by
Subsection (c)(1)(C)(iii) and issue to the municipality a warrant
drawn on the general revenue fund for that amount [computed under
Subdivision (1)].
SECTION 2. Section 156.2512(c)(1), Tax Code, is amended to
read as follows:
(1) "Eligible barrier island coastal municipality"
means a municipality:
(A) that borders on the Gulf of Mexico;
(B) that is located wholly or partly on a barrier
island; and
(C) the boundaries of which [are within 30 miles
of the United Mexican States or include]:
(i) include a portion of a national
seashore; [or]
(ii) include a national estuarine research
reserve; or
(iii) are within 30 miles of the United
Mexican States.
SECTION 3. Section 156.2512, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) The comptroller may not issue a warrant to any
municipality under this section for an amount that exceeds the
amount of revenue derived from the collection of taxes imposed
under this chapter at a rate of two percent and received from hotels
located within the municipality.
SECTION 4. This Act takes effect September 1, 2013.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3042 was passed by the House on May 9,
2013, by the following vote: Yeas 92, Nays 46, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3042 was passed by the Senate on May
22, 2013, by the following vote: Yeas 23, Nays 8.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor