Enrolled Bill Summary

            House Bill 1014 amends the Tax Code to clarify municipal hotel occupancy tax exemptions, extending them to certain public and private institutions of higher education and to charitable corporations and associations that are organized exclusively for the cleaning of beaches. It allows a home-rule city with a population of greater than 250,000, bordering the Gulf of Mexico, to use all or a part of its municipal hotel occupancy tax revenue to clean and maintain city beaches. Revenue from the state hotel occupancy tax, in an amount equal to one percent of taxable lodging, may be used for similar purposes by a general-law city with a population of less than 5,000 bordering the Gulf of Mexico and within 30 miles of Mexico. The act directs the comptroller to compute and forward the applicable state tax amount on a quarterly basis.