| 1 | 1 | | By: Oliveira, Lucio III (Senate Sponsor - Lucio) H.B. No. 3042 |
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| 2 | 2 | | (In the Senate - Received from the House May 10, 2013; |
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| 3 | 3 | | May 10, 2013, read first time and referred to Committee on Economic |
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| 4 | 4 | | Development; May 16, 2013, reported favorably by the following |
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| 5 | 5 | | vote: Yeas 4, Nays 0; May 16, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the allocation of state hotel occupancy tax revenue to |
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| 11 | 11 | | certain municipalities for cleaning and maintenance of and erosion |
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| 12 | 12 | | control for public beaches. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 156.2512(a), Tax Code, is amended to |
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| 15 | 15 | | read as follows: |
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| 16 | 16 | | (a) Not later than the last day of the month following a |
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| 17 | 17 | | calendar quarter and subject to Subsection (d), the comptroller |
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| 18 | 18 | | shall: |
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| 19 | 19 | | (1) compute the amount of revenue derived from the |
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| 20 | 20 | | collection of taxes imposed under this chapter at a rate of one |
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| 21 | 21 | | percent and received from hotels located on barrier islands in an |
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| 22 | 22 | | eligible barrier island coastal municipality described by |
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| 23 | 23 | | Subsection (c)(1)(C)(i) or (ii)[;] and |
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| 24 | 24 | | [(2)] issue to the [eligible barrier island coastal] |
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| 25 | 25 | | municipality a warrant drawn on the general revenue fund for that |
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| 26 | 26 | | [in the] amount; and |
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| 27 | 27 | | (2) compute the amount of revenue derived from the |
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| 28 | 28 | | collection of taxes imposed under this chapter at a rate of two |
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| 29 | 29 | | percent and received from hotels located on barrier islands in an |
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| 30 | 30 | | eligible barrier island coastal municipality described by |
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| 31 | 31 | | Subsection (c)(1)(C)(iii) and issue to the municipality a warrant |
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| 32 | 32 | | drawn on the general revenue fund for that amount [computed under |
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| 33 | 33 | | Subdivision (1)]. |
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| 34 | 34 | | SECTION 2. Section 156.2512(c)(1), Tax Code, is amended to |
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| 35 | 35 | | read as follows: |
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| 36 | 36 | | (1) "Eligible barrier island coastal municipality" |
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| 37 | 37 | | means a municipality: |
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| 38 | 38 | | (A) that borders on the Gulf of Mexico; |
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| 39 | 39 | | (B) that is located wholly or partly on a barrier |
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| 40 | 40 | | island; and |
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| 41 | 41 | | (C) the boundaries of which [are within 30 miles |
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| 42 | 42 | | of the United Mexican States or include]: |
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| 43 | 43 | | (i) include a portion of a national |
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| 44 | 44 | | seashore; [or] |
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| 45 | 45 | | (ii) include a national estuarine research |
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| 46 | 46 | | reserve; or |
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| 47 | 47 | | (iii) are within 30 miles of the United |
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| 48 | 48 | | Mexican States. |
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| 49 | 49 | | SECTION 3. Section 156.2512, Tax Code, is amended by adding |
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| 50 | 50 | | Subsection (d) to read as follows: |
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| 51 | 51 | | (d) The comptroller may not issue a warrant to any |
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| 52 | 52 | | municipality under this section for an amount that exceeds the |
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| 53 | 53 | | amount of revenue derived from the collection of taxes imposed |
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| 54 | 54 | | under this chapter at a rate of two percent and received from hotels |
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| 55 | 55 | | located within the municipality. |
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| 56 | 56 | | SECTION 4. This Act takes effect September 1, 2013. |
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| 57 | 57 | | * * * * * |
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