1-1 AN ACT
1-2 relating to state and municipal hotel occupancy tax revenue.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subchapter F, Chapter 156, Tax Code, is amended
1-5 by adding Section 156.2512 to read as follows:
1-6 Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN
1-7 MUNICIPALITIES. (a) Not later than the last day of the month
1-8 following a calendar quarter, the comptroller shall:
1-9 (1) compute the amount of revenue derived from the
1-10 collection of taxes imposed under this chapter at a rate of one
1-11 percent and received from hotels located in an eligible general-law
1-12 coastal municipality; and
1-13 (2) issue to the eligible general-law coastal
1-14 municipality a warrant drawn on the general revenue fund in the
1-15 amount computed under Subdivision (1).
1-16 (b) An eligible general-law coastal municipality may use
1-17 money received under this section only to clean and maintain public
1-18 beaches in that municipality.
1-19 (c) In this section:
1-20 (1) "Eligible general-law coastal municipality" means
1-21 a general-law municipality:
1-22 (A) that has a population of less than 5,000;
1-23 (B) that borders on the Gulf of Mexico; and
1-24 (C) the boundaries of which are within 30 miles
2-1 of the United Mexican States.
2-2 (2) "Clean and maintain" has the meaning assigned by
2-3 Section 61.063, Natural Resources Code.
2-4 SECTION 2. Section 156.102, Tax Code, is amended to read as
2-5 follows:
2-6 Sec. 156.102. EXCEPTION--RELIGIOUS, CHARITABLE, OR
2-7 EDUCATIONAL ORGANIZATION. (a) This chapter does not impose a tax
2-8 on a corporation or association that is organized and operated
2-9 exclusively for a religious, charitable, or educational purpose if
2-10 no part of the net earnings of the corporation or association inure
2-11 to the benefit of a private shareholder or individual.
2-12 (b) For purposes of this section:
2-13 (1) a corporation or association that is organized and
2-14 operated exclusively for the cleaning of beaches and that has no
2-15 part of its net earnings inure to the benefit of a private
2-16 shareholder or individual is organized and operated exclusively for
2-17 a charitable purpose; and
2-18 (2) a public or private institution of higher
2-19 education is organized and operated exclusively for an educational
2-20 purpose only if the institution is defined as a Texas institution
2-21 of higher education or as a Texas private or independent
2-22 institution of higher education under any subdivision of Section
2-23 61.003, Education Code.
2-24 SECTION 3. Subchapter B, Chapter 351, Tax Code, is amended
2-25 by adding Section 351.1055 to read as follows:
2-26 Sec. 351.1055. ALLOCATION OF REVENUE: CERTAIN HOME-RULE
2-27 MUNICIPALITIES. (a) In this section:
3-1 (1) "Clean and maintain" has the meaning assigned by
3-2 Section 61.063, Natural Resources Code.
3-3 (2) "Public beach" has the meaning assigned by Section
3-4 61.001, Natural Resources Code.
3-5 (b) Notwithstanding any other provision of this chapter, a
3-6 home-rule municipality that borders the Gulf of Mexico and has a
3-7 population of more than 250,000 may use all or any portion of the
3-8 revenue derived from the municipal hotel occupancy tax from hotels
3-9 previously subject to a county hotel occupancy tax to clean and
3-10 maintain public beaches in the municipality.
3-11 SECTION 4. This Act does not apply to the use of tax revenue
3-12 pledged to secure bonds issued before the effective date of this
3-13 Act. Tax revenue pledged to secure bonds issued before the
3-14 effective date of this Act is governed by the law in effect on the
3-15 date the bonds were issued, and that law is continued in effect for
3-16 that purpose.
3-17 SECTION 5. This Act takes effect September 1, 1999.
3-18 SECTION 6. The importance of this legislation and the
3-19 crowded condition of the calendars in both houses create an
3-20 emergency and an imperative public necessity that the
3-21 constitutional rule requiring bills to be read on three several
3-22 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1014 was passed by the House on April
23, 1999, by a non-record vote; and that the House concurred in
Senate amendments to H.B. No. 1014 on May 27, 1999, by a non-record
vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 1014 was passed by the Senate, with
amendments, on May 24, 1999, by a viva-voce vote.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor