Texas 2015 - 84th Regular

Texas Senate Bill SB749 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R6781 BEF-F
2	2	By: Hinojosa, Kolkhorst S.B. No. 749
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the allocation of state hotel occupancy tax revenue to
8	8	certain barrier island coastal municipalities.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 156.2512, Tax Code, is amended by
11	11	amending Subsections (a), (b), and (c) and adding Subsection (e) to
12	12	read as follows:
13	13	(a) Not later than the last day of the month following a
14	14	calendar quarter and subject to Subsection (d), the comptroller
15	15	shall:
16	16	(1) compute the amount of revenue, excluding revenue
17	17	described by Subsection (e), derived from the collection of taxes
18	18	imposed under this chapter at a rate of two [one] percent and
19	19	received from hotels located wholly or partly on barrier islands in
20	20	an eligible barrier island coastal municipality; [described by
21	21	Subsection (c)(1)(C)(i) or (ii)] and
22	22	(2) issue to the municipality a warrant drawn on the
23	23	general revenue fund for that amount[; and
24	24	[(2) compute the amount of revenue derived from the
25	25	collection of taxes imposed under this chapter at a rate of two
26	26	percent and received from hotels located on barrier islands in an
27	27	eligible barrier island coastal municipality described by
28	28	Subsection (c)(1)(C)(iii) and issue to the municipality a warrant
29	29	drawn on the general revenue fund for that amount].
30	30	(b) An eligible barrier island coastal municipality may use
31	31	money received under this section only:
32	32	(1) to clean and maintain public beaches in that
33	33	municipality; [and]
34	34	(2) for an erosion response project in that
35	35	municipality; and
36	36	(3) to clean and maintain bay shores owned by that
37	37	municipality or leased by that municipality from this state.
38	38	(c) In this section:
39	39	(1) "Eligible barrier island coastal municipality"
40	40	means a municipality:
41	41	(A) that borders on the Gulf of Mexico;
42	42	(B) that is located wholly or partly on a barrier
43	43	island; and
44	44	(C) the boundaries of which:
45	45	(i) include an institution of higher
46	46	education that is part of the Texas Coastal Ocean Observation
47	47	Network under Section 33.065, Natural Resources Code [a portion of
48	48	a national seashore];
49	49	(ii) include a national estuarine research
50	50	reserve; or
51	51	(iii) are within 30 miles of the United
52	52	Mexican States.
53	53	(2) "Clean and maintain" has the meaning assigned by
54	54	Section 61.063, Natural Resources Code.
55	55	(3) "Erosion response project" has the meaning
56	56	assigned by Section 33.601, Natural Resources Code.
57	57	(e) This section does not apply to revenue derived from the
58	58	collection of taxes paid by persons for the use or possession of or
59	59	for the right to the use or possession of a room or space at a
60	60	qualified hotel project, the owner of which is entitled to a rebate,
61	61	refund, or payment of hotel occupancy tax revenue under:
62	62	(1) Section 2303.5055, Government Code; or
63	63	(2) Section 151.429(h).
64	64	SECTION 2. This Act takes effect September 1, 2015.