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.
 1-5           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.