| 1 | 1 | | 86R11336 CJC-D |
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| 2 | 2 | | By: Morrison H.B. No. 2647 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the allocation of certain state hotel occupancy tax |
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| 8 | 8 | | revenue. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 33.604(b), Natural Resources Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (b) The account consists of: |
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| 13 | 13 | | (1) all money appropriated for the purposes of this |
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| 14 | 14 | | subchapter; |
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| 15 | 15 | | (2) grants to this state from the United States for the |
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| 16 | 16 | | purposes of this subchapter; |
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| 17 | 17 | | (3) all money received by this state from the sale of |
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| 18 | 18 | | dredged material; [and] |
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| 19 | 19 | | (4) penalties or costs collected under Section 61.0184 |
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| 20 | 20 | | or 63.1814; and |
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| 21 | 21 | | (5) money transferred to the account under Section |
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| 22 | 22 | | 156.252, Tax Code. |
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| 23 | 23 | | SECTION 2. Subchapter F, Chapter 156, Tax Code, is amended |
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| 24 | 24 | | by adding Section 156.252 to read as follows: |
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| 25 | 25 | | Sec. 156.252. ALLOCATION OF CERTAIN REVENUE TO BENEFIT |
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| 26 | 26 | | COASTAL COUNTIES. (a) In this section, "coastal county" means any |
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| 27 | 27 | | county adjacent to: |
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| 28 | 28 | | (1) the Gulf of Mexico; or |
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| 29 | 29 | | (2) Corpus Christi Bay. |
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| 30 | 30 | | (b) Beginning with the state fiscal year beginning |
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| 31 | 31 | | September 1, 2021, and except as provided by Subsection (d), the |
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| 32 | 32 | | comptroller shall, not later than September 30 of each state fiscal |
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| 33 | 33 | | year: |
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| 34 | 34 | | (1) compute the amount of revenue derived from the |
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| 35 | 35 | | collection of taxes imposed under this chapter at a rate of two |
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| 36 | 36 | | percent and received from hotels located in coastal counties during |
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| 37 | 37 | | the preceding state fiscal year; and |
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| 38 | 38 | | (2) transfer that amount to the coastal erosion |
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| 39 | 39 | | response account created under Section 33.604, Natural Resources |
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| 40 | 40 | | Code. |
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| 41 | 41 | | (c) Revenue transferred under this section may be |
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| 42 | 42 | | appropriated only to the General Land Office for a purpose |
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| 43 | 43 | | consistent with Subchapter H, Chapter 33, Natural Resources Code, |
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| 44 | 44 | | that benefits a coastal county. |
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| 45 | 45 | | (d) Revenue derived from the collection of taxes under this |
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| 46 | 46 | | chapter that is placed in a suspense account under Section |
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| 47 | 47 | | 151.429(h) or under Section 2303.5055(f), Government Code, is |
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| 48 | 48 | | excluded from the computation required by Subsection (b)(1). |
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| 49 | 49 | | SECTION 3. This Act takes effect September 1, 2019. |
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