By Oliveira H.B. No. 1014
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to use of state and municipal hotel occupancy tax revenue
1-3 to clean and maintain beaches in certain municipalities.
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 156.2512 to read as follows:
1-7 Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN
1-8 MUNICIPALITIES. (a) Not later than the last day of the month
1-9 following a calendar quarter, 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 one
1-12 percent and received from hotels located in an eligible general-law
1-13 coastal municipality; and
1-14 (2) issue to the eligible general-law coastal
1-15 municipality a warrant drawn on the general revenue fund in the
1-16 amount computed under Subdivision (1).
1-17 (b) An eligible general-law coastal municipality may use
1-18 money received under this section only to clean and maintain public
1-19 beaches in that municipality.
1-20 (c) In this section:
1-21 (1) "Eligible general-law coastal municipality" means
1-22 a general-law municipality:
1-23 (A) that has a population of less than 5,000;
1-24 (B) that borders on the Gulf of Mexico; and
2-1 (C) the boundaries of which are within 30 miles
2-2 of the United Mexican States.
2-3 (2) "Clean and maintain" has the meaning assigned by
2-4 Section 61.063, Natural Resources Code.
2-5 SECTION 2. Subchapter B, Chapter 351, Tax Code, is amended
2-6 by adding Section 351.1055 to read as follows:
2-7 Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN HOME-RULE
2-8 MUNICIPALITIES. (a) In this section:
2-9 (1) "Clean and maintain" has the meaning assigned by
2-10 Section 61.063, Natural Resources Code.
2-11 (2) "Public beach" has the meaning assigned by Section
2-12 61.001, Natural Resources Code.
2-13 (b) Notwithstanding any other provision of this chapter, a
2-14 home-rule municipality that borders the Gulf of Mexico and has a
2-15 population of more than 250,000 may use all or any portion of the
2-16 revenue derived from the municipal hotel occupancy tax from hotels
2-17 previously subject to a county hotel occupancy tax to clean and
2-18 maintain public beaches in the municipality.
2-19 SECTION 3. This Act does not apply to the use of tax revenue
2-20 pledged to secure bonds issued before the effective date of this
2-21 Act. Tax revenue pledged to secure bonds issued before the
2-22 effective date of this Act is governed by the law in effect on the
2-23 date the bonds were issued, and that law is continued in effect for
2-24 that purpose.
2-25 SECTION 4. This Act takes effect September 1, 1999.
2-26 SECTION 5. The importance of this legislation and the
2-27 crowded condition of the calendars in both houses create an
3-1 emergency and an imperative public necessity that the
3-2 constitutional rule requiring bills to be read on three several
3-3 days in each house be suspended, and this rule is hereby suspended.