84R6781 BEF-F
By: Hinojosa, Kolkhorst S.B. No. 749
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, Tax Code, is amended by
amending Subsections (a), (b), and (c) and adding Subsection (e) 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, excluding revenue
described by Subsection (e), derived from the collection of taxes
imposed under this chapter at a rate of two [one] percent and
received from hotels located wholly or partly on barrier islands in
an eligible barrier island coastal municipality; [described by
Subsection (c)(1)(C)(i) or (ii)] and
(2) 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].
(b) An eligible barrier island coastal municipality may use
money received under this section only:
(1) to clean and maintain public beaches in that
municipality; [and]
(2) for an erosion response project in that
municipality; and
(3) to clean and maintain bay shores owned by that
municipality or leased by that municipality from this state.
(c) In this section:
(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:
(i) include an institution of higher
education that is part of the Texas Coastal Ocean Observation
Network under Section 33.065, Natural Resources Code [a portion of
a national seashore];
(ii) include a national estuarine research
reserve; or
(iii) are within 30 miles of the United
Mexican States.
(2) "Clean and maintain" has the meaning assigned by
Section 61.063, Natural Resources Code.
(3) "Erosion response project" has the meaning
assigned by Section 33.601, Natural Resources Code.
(e) This section does not apply to revenue derived from the
collection of taxes paid by persons for the use or possession of or
for the right to the use or possession of a room or space at a
qualified hotel project, the owner of which is entitled to a rebate,
refund, or payment of hotel occupancy tax revenue under:
(1) Section 2303.5055, Government Code; or
(2) Section 151.429(h).
SECTION 2. This Act takes effect September 1, 2015.