84R4838 BEF-D
By: Bonnen of Brazoria H.B. No. 3052
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of state hotel occupancy tax revenue to
certain barrier island coastal municipalities.
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), or (iv) and issue to the
municipality a warrant drawn on the general revenue fund for that
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.
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) that [the boundaries of which]:
(i) includes [include] a portion of a
national seashore;
(ii) includes [include] a national
estuarine research reserve; [or]
(iii) is located [are] within 30 miles of
the United Mexican States; or
(iv) has a population of less than 10,000
and is located in a county with a population of at least 300,000
that is adjacent to a county with a population of at least
3,000,000.
SECTION 3. This Act takes effect September 1, 2015.