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                                                                  H.B. No. 1459




AN ACT

relating to hotel taxes in certain municipalities with a population 
of less than 5,000.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 351.1055, Tax Code, is amended to read as 
follows:       
	Sec. 351.1055.  ALLOCATION OF REVENUE:  CERTAIN [HOME-RULE] 
MUNICIPALITIES.  (a)  In this section:
		(1)  "Clean and maintain" has the meaning assigned by 
Section 61.063, Natural Resources Code.
		(2)  "Public beach" has the meaning assigned by Section 
61.001, Natural Resources Code.
		(3)  "Beach security" means beach patrol, lifeguard 
services, marine water safety, and park law enforcement.
	(b)  Notwithstanding any other provision of this chapter, a 
home-rule municipality that borders on the Gulf of Mexico and has a 
population of more than 250,000 may use all or any portion of the 
revenue derived from the municipal hotel occupancy tax from hotels 
previously subject to a county hotel occupancy tax to clean and 
maintain public beaches in the municipality.
	(c)  Notwithstanding any other provision of this chapter, a 
municipality that has a population of less than 5,000 adjacent to a 
home-rule city with a population of less than 80,000 may use all or 
any portion of the revenue heretofore or hereafter derived from the 
municipal hotel tax:
		(1)  to clean and maintain the beaches in the 
municipality;          
		(2)  to provide beach security within the municipality;                
		(3)  for any of the purposes permitted or allowed by 
Section 1504.001, Government Code;
		(4)  for any purpose allowed by Section 351.105; or                    
		(5)  to pay the principal of or interest on bonds or 
notes issued for any of these purposes.
	SECTION 2.  Section 351.003(c), Tax Code, is amended to read 
as follows:     
	(c)  The rate in a municipality that borders on the Gulf of 
Mexico and has a population of more than 250,000 or in a
municipality with a population of less than 5,000 adjacent to a 
home-rule city with a population of less than 80,000 may not exceed 
nine percent of the price paid for a room.
	SECTION 3.  This Act takes effect September 1, 2003.                           




______________________________              ______________________________
 
   President of the Senate                               Speaker of the House      

	I certify that H.B. No. 1459 was passed by the House on April 
25, 2003, by a non-record vote; and that the House concurred in 
Senate amendments to H.B. No. 1459 on May 26, 2003, by a non-record 
vote.

                                                  ______________________________
                                                     Chief Clerk of the House   

	
I certify that H.B. No. 1459 was passed by the Senate, with 
amendments, on May 24, 2003, by a viva-voce vote.

                                                  ______________________________
                                                      Secretary of the Senate   



APPROVED: __________________                                                
 
                Date                                                         




 
         __________________                                              
 
              Governor