SRC-JJJ S.B. 550 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 550
76R1269 CBH-FBy: Lucio
Intergovernmental Relations
2/23/1999
As Filed


DIGEST 

Currently, Texas law authorizes only the City of Galveston to use
hotel/motel occupation tax for beach cleaning.  The tax is intended to be
used to promote and develop Texas tourism, which should include  the
maintenance of beaches to ensure pristine conditions.  This bill would
allow general-law coastal municipalities to be eligible for 1 percent of
the state portion of its motel/hotel tax for beach cleanup. 

PURPOSE

As proposed, S.B. 550 allocates state  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. Requires
the comptroller, no later than the last day of the month following a
calendar quarter, to compute the amount of revenue derived from the
collection of certain taxes and issue to certain eligible municipalities a
warrant drawn on the general revenue fund in the amount computed under
Subdivision (1).  Authorizes any 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.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.