This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                
78R16750 SMJ-F


By:  Lucio                                                        S.B. No. 1784

Substitute the following for S.B. No. 1784:                                   

By:  McReynolds                                               C.S.S.B. No. 1784



A BILL TO BE ENTITLED

AN ACT

relating to the imposition and allocation of municipal hotel 
occupancy taxes in certain general-law coastal municipalities.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 351.003, Tax Code, is amended by adding 
Subsection (d) to read as follows:
	(d)  A general-law municipality that borders on the Gulf of 
Mexico and has a boundary that is within 30 miles of Mexico may by 
ordinance increase the rate of the tax under Subsection (a) to a 
maximum rate of 7.5 percent if the increase is approved by a 
majority of the registered voters of the municipality voting at an 
election held for that purpose.
	SECTION 2.  Subchapter B, Chapter 351, Tax Code, is amended 
by adding Section 351.1075 to read as follows:
	Sec. 351.1075.  ALLOCATION OF REVENUE:  CERTAIN GENERAL-LAW 
COASTAL MUNICIPALITIES.  (a)  A general-law municipality that 
borders on the Gulf of Mexico and has a boundary that is within 30 
miles of Mexico may use revenue derived from a rate increase under 
Section 351.003(d), including any interest earned on that revenue, 
only for beautifying, and improving the access to and safety of, the 
portion of State Highway 100 known as Padre Boulevard.
	(b)  The amount of revenue that a municipality uses for a 
purpose described by Subsection (a) may not exceed the amount the 
municipality spends for the same purpose from a source other than a 
tax imposed under this chapter.
	SECTION 3.  Effective January 1, 2006, Sections 351.003(d) 
and 351.1075, Tax Code, as added by this Act, are repealed.
	SECTION 4.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.