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.