1-1     By:  Zbranek (Senate Sponsor - Galloway)               H.B. No. 463

 1-2           (In the Senate - Received from the House April 21, 1997;

 1-3     April 22, 1997, read first time and referred to Committee on

 1-4     Intergovernmental Relations; April 29, 1997, reported favorably by

 1-5     the following vote:  Yeas 10, Nays 0; April 29, 1997, sent to

 1-6     printer.)

 1-7                            A BILL TO BE ENTITLED

 1-8                                   AN ACT

 1-9     relating to the hotel occupancy tax revenue of certain counties

1-10     that border the Gulf of Mexico.

1-11           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-12           SECTION 1.  Section 352.1033, Tax Code, is amended to read as

1-13     follows:

1-14           Sec. 352.1033.  USE OF REVENUE;  COUNTIES BORDERING THE GULF

1-15     OF MEXICO.  (a) The revenue from a tax imposed under this chapter

1-16     by a county that borders the Gulf of Mexico authorized to impose

1-17     the tax by Section 352.002(a)(6) may be used only to:

1-18                 (1)  clean public beaches;

1-19                 (2)  acquire, furnish, or maintain facilities,

1-20     including parks, that enhance public access to beaches;

1-21                 (3)  provide and maintain public restrooms on or

1-22     adjacent to beaches or beach access facilities;

1-23                 (4)  provide and maintain litter containers on or

1-24     adjacent to beaches or beach access facilities; [and]

1-25                 (5)  if the county does not operate a public beach on

1-26     the Gulf of Mexico, create, renovate, promote, and maintain parks

1-27     adjacent to bays, rivers, and other navigable waterways; and

1-28                 (6)  advertise and conduct solicitations and

1-29     promotional programs to attract tourists and convention delegates

1-30     or registrants to the county or its vicinity, any of which may be

1-31     conducted by the county or through contracts with persons or

1-32     organizations selected by the county.

1-33           (b)  A county that borders the Gulf of Mexico and that is

1-34     authorized to impose the tax by Section 352.002(a)(6) may use 50

1-35     percent or less of the revenue from the tax for the promotion of

1-36     tourism.

1-37           (c)  The commissioner's court of a county that borders the

1-38     Gulf of Mexico shall maintain complete and factual financial

1-39     records of the collection and expenditures of the tax authorized by

1-40     this section and shall make the records available for inspection

1-41     and review to any person upon written request.

1-42           SECTION 2.  This Act applies only to revenue from the hotel

1-43     occupancy tax imposed under Chapter 352, Tax Code, sent or paid to

1-44     a county.

1-45           SECTION 3.  The importance of this legislation and the

1-46     crowded condition of the calendars in both houses create an

1-47     emergency and an imperative public necessity that the

1-48     constitutional rule requiring bills to be read on three several

1-49     days in each house be suspended, and this rule is hereby suspended,

1-50     and that this Act take effect and be in force from and after its

1-51     passage, and it is so enacted.

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