87R6449 SRA-F
By: Dominguez H.B. No. 2543
A BILL TO BE ENTITLED
AN ACT
relating to the use of county hotel occupancy tax revenue by certain
counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.1033, Tax Code, is amended by
amending Subsections (a) and (d) and adding Subsection (c-1) to
read as follows:
(a) Subject to Subsections [Subsection] (c) and (c-1), the
revenue from a tax imposed under this chapter by a county that
borders the Gulf of Mexico and that is authorized to impose the tax
by Section 352.002(a)(6) may be used only to:
(1) clean public beaches;
(2) acquire, furnish, or maintain facilities,
including parks, that enhance public access to beaches;
(3) provide and maintain public restrooms on or
adjacent to beaches or beach access facilities;
(4) provide and maintain litter containers on or
adjacent to beaches or beach access facilities;
(5) create, renovate, promote, and maintain parks
adjacent to bays, rivers, and other navigable waterways if the
county does not operate a public beach on the Gulf of Mexico;
(6) advertise and conduct solicitations and
promotional programs to attract tourists and convention delegates
or registrants to the county or its vicinity, any of which may be
conducted by the county or through contracts with persons or
organizations selected by the county;
(7) acquire a site for and construct, improve,
enlarge, equip, repair, operate, and maintain a visitor information
center; and
(8) encourage, promote, and improve historical
preservation and restoration efforts.
(c-1) In addition to the uses allowed by Subsection (a), a
county authorized to impose the tax by Section 352.002(a)(6) that
borders the United Mexican States may use all or any portion of the
revenue from the tax to construct, improve, repair, and maintain
infrastructure related to an international toll bridge, including:
(1) pedestrian walkways;
(2) street improvements;
(3) structural levees; and
(4) parking facilities underneath a hotel adjacent or
connected to the bridge.
(d) The limitation prescribed by Subsection (b) does not
apply to the use of revenue from a tax imposed under this chapter by
a county to which Subsection (c) or (c-1) applies.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.