| 3 | 2 | | |
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| 4 | 3 | | |
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| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | relating to the allocation of certain state hotel occupancy tax |
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| 8 | 7 | | revenue. |
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| 9 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 9 | | SECTION 1. Section 33.604, Natural Resources Code, is |
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| 11 | 10 | | amended by adding Subsection (b-1) to read as follows: |
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| 12 | 11 | | (b-1) In addition to the money described by Subsection (b), |
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| 13 | 12 | | the account consists of money transferred to the account under |
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| 14 | 13 | | Section 156.252, Tax Code. This subsection expires September 1, |
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| 15 | 14 | | 2031. |
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| 16 | 15 | | SECTION 2. Subchapter F, Chapter 156, Tax Code, is amended |
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| 17 | 16 | | by adding Section 156.252 to read as follows: |
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| 18 | 17 | | Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO |
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| 19 | 18 | | BENEFIT COASTAL COUNTIES. (a) In this section, "coastal county" |
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| 20 | 19 | | means any county adjacent to: |
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| 21 | 20 | | (1) the Gulf of Mexico; or |
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| 22 | 21 | | (2) Corpus Christi Bay. |
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| 23 | 22 | | (b) Beginning with the state fiscal year beginning |
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| 24 | 23 | | September 1, 2021, and except as provided by Subsection (d), the |
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| 25 | 24 | | comptroller shall, not later than September 30 of each state fiscal |
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| 26 | 25 | | year: |
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| 27 | 26 | | (1) compute the amount of revenue derived from the |
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| 28 | 27 | | collection of taxes imposed under this chapter at a rate of two |
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| 29 | 28 | | percent and received from hotels located in coastal counties during |
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| 30 | 29 | | the preceding state fiscal year; and |
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| 31 | 30 | | (2) transfer that amount to the coastal erosion |
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| 32 | 31 | | response account created under Section 33.604, Natural Resources |
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| 33 | 32 | | Code. |
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| 34 | 33 | | (c) Revenue transferred under this section may be |
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| 35 | 34 | | appropriated only to the General Land Office for a purpose |
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| 36 | 35 | | consistent with Subchapter H, Chapter 33, Natural Resources Code, |
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| 37 | 36 | | that benefits a coastal county. |
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| 38 | 37 | | (d) Revenue derived from the collection of taxes under this |
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| 39 | 38 | | chapter that is placed in a suspense account under Section |
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| 40 | 39 | | 151.429(h) or under Section 2303.5055(f), Government Code, is |
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| 41 | 40 | | excluded from the computation required by Subsection (b)(1). |
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| 42 | 41 | | (e) This section expires September 1, 2031. |
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| 43 | 42 | | SECTION 3. The comptroller of public accounts is required |
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| 44 | 43 | | to implement a provision of this Act only if the legislature |
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| 45 | 44 | | appropriates money specifically for that purpose. If the |
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| 46 | 45 | | legislature does not appropriate money specifically for that |
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| 47 | 46 | | purpose, the comptroller may, but is not required to, implement a |
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| 48 | 47 | | provision of this Act using other appropriations available for that |
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| 49 | 48 | | purpose. |
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| 50 | 49 | | SECTION 4. This Act takes effect September 1, 2019. |
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