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By: Smith of Harris (Senate Sponsor - Jackson) H.B. No. 2718
(In the Senate - Received from the House May 12, 2003;
May 13, 2003, read first time and referred to Committee on
Intergovernmental Relations; May 24, 2003, reported adversely,
with favorable Committee Substitute by the following vote: Yeas 3,
Nays 0; May 24, 2003, sent to printer.)
COMMITTEE SUBSTITUTE FOR H.B. No. 2718 By: Gallegos
A BILL TO BE ENTITLED
AN ACT
relating to the allocation and use of municipal hotel occupancy
taxes in certain municipalities bordering bays.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.104 to read as follows:
Sec. 351.104. ALLOCATION OF REVENUE: CERTAIN
MUNICIPALITIES BORDERING BAYS. (a) This section applies only to a
home-rule municipality that borders a bay, that has a population of
less than 80,000, and that is not an eligible coastal municipality.
(b) In this section:
(1) "Adjacent public land" means land that:
(A) is owned by this state or a local
governmental entity; and
(B) is located adjacent to a bay that is bordered
by a municipality to which this section applies.
(2) "Clean and maintain" means the collection and
removal of litter and debris and the supervision and elimination of
sanitary and safety conditions that would pose a threat to personal
health or safety if not removed or otherwise corrected.
(c) Notwithstanding any other provision of this chapter and
subject to Subsections (d) and (e), a municipality to which this
section applies may use not more than 10 percent of the revenue
derived from the tax imposed under this chapter:
(1) for a purpose described by Section 351.105(a)(1)
or (2);
(2) to clean and maintain adjacent public land; or
(3) to mitigate coastal erosion on adjacent public
land.
(d) A municipality to which this section applies may not
reduce the amount of revenue that it uses for a purpose described by
Section 351.101(a)(3) to an amount that is less than the average
amount of revenue used by the municipality for that purpose during
the 36-month period that precedes the municipality's use of revenue
under Subsection (c).
(e) A municipality that uses revenue from the tax imposed
under this chapter for a purpose provided by this section must spend
the same amount of revenue for the same purpose from a source other
than that tax.
SECTION 2. This Act takes effect September 1, 2003.
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