SRC-JBJ, DBM C.S.H.B. 1014 76(R)BILL ANALYSIS


Senate Research CenterC.S.H.B. 1014
76R15691 CBH-FBy: Oliveira (Lucio)
Economic Development
5/12/1999
Committee Report (Substituted)


DIGEST 

Currently, Galveston is the only coastal municipality that is allocated a
portion of the state's hotel occupancy tax revenue for the cleaning and
maintenance of its public beaches.  There is a concern that tourism along
the Texas Coast may diminish if the beaches are not properly maintained.
South Padre Island annually spends over $400,000 in local taxpayer dollars
on beach cleaning.   C.S.H.B. 1014 would set forth provisions regarding the
use of state and municipal hotel occupancy tax revenue to clean and
maintain beaches in certain municipalities.   

PURPOSE

As proposed, C.S.H.B. 1014 sets forth provisions regarding the use of state
and municipal hotel occupancy tax revenue to clean and maintain beaches in
certain municipalities. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 156F, Tax Code, by adding Section 156.2512, as
follows: 

Sec. 156.2512.  ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES.  Sets
forth required actions to be accomplished by the comptroller of public
accounts (comptroller) not later than the last day of the month following a
calendar quarter.  Authorizes an eligible general-law coastal municipality
to use money received under this section only to clean and maintain public
beaches in that municipality.  Defines "eligible general-law coastal
municipality," and "clean and maintain." 

SECTION 2.  Amends Section 156.102, Tax Code, to set forth certain beach
cleaning organizations and higher education institutions that are exempt
from the imposition of certain taxes. 

SECTION 3.  Amends Chapter 351B, Tax Code, by adding Section 351.1055, as
follows: 

Sec. 351.1055.  ALLOCATION OF REVENUE: CERTAIN HOME-RULE MUNICIPALITIES.
Defines "clean and maintain," and "public beach."  Authorizes a homerule
municipality that borders the Gulf of Mexico and has a population of more
than 250,000, notwithstanding any other provision of this chapter, to use
all or any portion of the revenue derived from the municipal hotel
occupancy tax from hotels previously subject to a county hotel occupancy
tax to clean and maintain public beaches in the municipality. 

SECTION 4.Makes application of this Act prospective.

SECTION 5.Effective date: September 1, 1999.

SECTION 6.Emergency clause.