By Truan S.B. No. 825
77R6371 CBH-D
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
1-6 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 a [an eligible
1-13 general-law] 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) A [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) "Coastal ["Eligible 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 (B) is located wholly or partly on a barrier
2-2 island or has [(C) the] boundaries that [of which] are within 30
2-3 miles of the United Mexican States; and
2-4 (C) is not eligible to receive an allocation
2-5 under Section 156.2511.
2-6 (2) "Clean and maintain" has the meaning assigned by
2-7 Section 61.063, Natural Resources Code.
2-8 SECTION 2. This Act takes effect September 1, 2001.