By Seaman H.B. No. 297
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the allocation of state hotel occupancy tax revenue to
1-3 certain municipalities.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 156.2512, Tax Code, is amended to read as
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 small
general-law] coastal municipality; and
1-14 (2) issue to the eligible small [ 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 small [ general-law] coastal municipality may
1-18 use money received under this section only to clean and maintain
1-19 public beaches in that municipality.
1-20 (c) In this section:
1-21 (1) "Eligible small [ general-law] coastal
1-22 municipality" means a general-law or home-rule municipality that:
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) is located on a barrier island or has [ the]
2-2 boundaries that [ of which] are within 30 miles of the United
2-3 Mexican States.
2-4 (2) "Clean and maintain" has the meaning assigned by
2-5 Section 61.063, Natural Resources Code.
2-6 SECTION 2. This Act takes effect September 1, 2001.