By Eiland, Gray                                       H.B. No. 2060
       74R5071 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to allocation and use of state and municipal hotel
    1-3  occupancy taxes.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter F, Chapter 156, Tax Code, is amended
    1-6  by adding Section 156.2511 to read as follows:
    1-7        Sec. 156.2511.  ALLOCATION OF CERTAIN REVENUE.  (a)  Not
    1-8  later than the last day of the month following a calendar quarter,
    1-9  the comptroller shall:
   1-10              (1)  compute the amount of revenue derived from the
   1-11  collection of taxes imposed under this chapter at a rate of four
   1-12  percent and received from hotels located in an eligible coastal
   1-13  municipality that has created a park board of trustees to
   1-14  administer public beaches under Chapter 306, Local Government Code;
   1-15  and
   1-16              (2)  issue to the eligible coastal municipality a
   1-17  warrant drawn on the general revenue fund in the amount computed
   1-18  under Subdivision (1).
   1-19        (b)  An eligible coastal municipality may use money received
   1-20  under this section only to clean and maintain public beaches in
   1-21  that municipality.
   1-22        (c)  Section 403.094(h), Government Code, does not apply to
   1-23  funds described by Subsection (a).
   1-24        (d)  In this section:
    2-1              (1)  "Eligible coastal municipality" has the meaning
    2-2  assigned by Section 351.001.
    2-3              (2)  "Clean and maintain" has the meaning assigned by
    2-4  Section 61.063, Natural Resources Code.
    2-5        SECTION 2.  Section 351.105, Tax Code, is amended by adding
    2-6  Subsection (e) to read as follows:
    2-7        (e)  Money received under Section 156.2511 and used to clean
    2-8  and maintain beaches is included in determining whether the
    2-9  municipality has met the funding obligation prescribed by
   2-10  Subsections (c) and (d), and the municipality may credit that money
   2-11  against the funding requirements prescribed by Subsections (c) and
   2-12  (d).
   2-13        SECTION 3.  Section 61.076, Natural Resources Code, is
   2-14  amended by adding Subsection (c) to read as follows:
   2-15        (c)  For purposes of determining the maximum amount of money
   2-16  a municipality may receive under Subsection (a), money received
   2-17  under Section 156.2511, Tax Code:
   2-18              (1)  is not included in determining the amount the
   2-19  municipality spends to clean and maintain public beaches during the
   2-20  state fiscal year for which reimbursement is sought; and
   2-21              (2)  is included as part of the state share.
   2-22        SECTION 4.  This Act takes effect September 1, 1995.
   2-23        SECTION 5.  The importance of this legislation and the
   2-24  crowded condition of the calendars in both houses create an
   2-25  emergency and an imperative public necessity that the
   2-26  constitutional rule requiring bills to be read on three several
   2-27  days in each house be suspended, and this rule is hereby suspended.