By: Lucio, et al. S.B. No. 1719
(Morrison, Cyrier)
A BILL TO BE ENTITLED
AN ACT
relating to the allocation of certain state hotel occupancy tax
revenue.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 33.604, Natural Resources Code, is
amended by adding Subsection (b-1) to read as follows:
(b-1) In addition to the money described by Subsection (b),
the account consists of money transferred to the account under
Section 156.252, Tax Code. This subsection expires September 1,
2031.
SECTION 2. Subchapter F, Chapter 156, Tax Code, is amended
by adding Section 156.252 to read as follows:
Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO
BENEFIT COASTAL COUNTIES. (a) In this section, "coastal county"
means any county adjacent to:
(1) the Gulf of Mexico; or
(2) Corpus Christi Bay.
(b) Beginning with the state fiscal year beginning
September 1, 2021, and except as provided by Subsection (d), the
comptroller shall, not later than September 30 of each state fiscal
year:
(1) 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 in coastal counties during
the preceding state fiscal year; and
(2) transfer that amount to the coastal erosion
response account created under Section 33.604, Natural Resources
Code.
(c) Revenue transferred under this section may be
appropriated only to the General Land Office for a purpose
consistent with Subchapter H, Chapter 33, Natural Resources Code,
that benefits a coastal county.
(d) Revenue derived from the collection of taxes under this
chapter that is placed in a suspense account under Section
151.429(h) or under Section 2303.5055(f), Government Code, is
excluded from the computation required by Subsection (b)(1).
(e) This section expires September 1, 2031.
SECTION 3. The comptroller of public accounts is required
to implement a provision of this Act only if the legislature
appropriates money specifically for that purpose. If the
legislature does not appropriate money specifically for that
purpose, the comptroller may, but is not required to, implement a
provision of this Act using other appropriations available for that
purpose.
SECTION 4. This Act takes effect September 1, 2019.