| 1 | 1 | | 87R6449 SRA-F |
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| 2 | 2 | | By: Dominguez H.B. No. 2543 |
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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 use of county hotel occupancy tax revenue by certain |
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| 8 | 8 | | counties. |
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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 352.1033, Tax Code, is amended by |
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| 11 | 11 | | amending Subsections (a) and (d) and adding Subsection (c-1) to |
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| 12 | 12 | | read as follows: |
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| 13 | 13 | | (a) Subject to Subsections [Subsection] (c) and (c-1), the |
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| 14 | 14 | | revenue from a tax imposed under this chapter by a county that |
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| 15 | 15 | | borders the Gulf of Mexico and that is authorized to impose the tax |
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| 16 | 16 | | by Section 352.002(a)(6) may be used only to: |
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| 17 | 17 | | (1) clean public beaches; |
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| 18 | 18 | | (2) acquire, furnish, or maintain facilities, |
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| 19 | 19 | | including parks, that enhance public access to beaches; |
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| 20 | 20 | | (3) provide and maintain public restrooms on or |
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| 21 | 21 | | adjacent to beaches or beach access facilities; |
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| 22 | 22 | | (4) provide and maintain litter containers on or |
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| 23 | 23 | | adjacent to beaches or beach access facilities; |
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| 24 | 24 | | (5) create, renovate, promote, and maintain parks |
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| 25 | 25 | | adjacent to bays, rivers, and other navigable waterways if the |
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| 26 | 26 | | county does not operate a public beach on the Gulf of Mexico; |
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| 27 | 27 | | (6) advertise and conduct solicitations and |
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| 28 | 28 | | promotional programs to attract tourists and convention delegates |
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| 29 | 29 | | or registrants to the county or its vicinity, any of which may be |
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| 30 | 30 | | conducted by the county or through contracts with persons or |
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| 31 | 31 | | organizations selected by the county; |
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| 32 | 32 | | (7) acquire a site for and construct, improve, |
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| 33 | 33 | | enlarge, equip, repair, operate, and maintain a visitor information |
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| 34 | 34 | | center; and |
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| 35 | 35 | | (8) encourage, promote, and improve historical |
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| 36 | 36 | | preservation and restoration efforts. |
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| 37 | 37 | | (c-1) In addition to the uses allowed by Subsection (a), a |
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| 38 | 38 | | county authorized to impose the tax by Section 352.002(a)(6) that |
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| 39 | 39 | | borders the United Mexican States may use all or any portion of the |
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| 40 | 40 | | revenue from the tax to construct, improve, repair, and maintain |
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| 41 | 41 | | infrastructure related to an international toll bridge, including: |
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| 42 | 42 | | (1) pedestrian walkways; |
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| 43 | 43 | | (2) street improvements; |
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| 44 | 44 | | (3) structural levees; and |
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| 45 | 45 | | (4) parking facilities underneath a hotel adjacent or |
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| 46 | 46 | | connected to the bridge. |
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| 47 | 47 | | (d) The limitation prescribed by Subsection (b) does not |
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| 48 | 48 | | apply to the use of revenue from a tax imposed under this chapter by |
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| 49 | 49 | | a county to which Subsection (c) or (c-1) applies. |
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| 50 | 50 | | SECTION 2. This Act takes effect immediately if it receives |
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| 51 | 51 | | a vote of two-thirds of all the members elected to each house, as |
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| 52 | 52 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 53 | 53 | | Act does not receive the vote necessary for immediate effect, this |
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| 54 | 54 | | Act takes effect September 1, 2021. |
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