BILL ANALYSIS
Senate Research Center H.B. 1009
80R2550 CBH-D By: Escobar (Lucio)
S/C on Ag., Rural Affairs & Coastal Resources
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Section 156.2512, Tax Code, relates to the use of state hotel occupancy tax revenue to clean and maintain beaches in general-law coastal municipalities. South Padre Island is in a general-law coastal municipality and is the only municipality eligible to receive an allocation of the hotel occupancy tax revenue. However, the Township of South Padre Island is in the process of changing from a general-law coastal municipality to a home rule municipality; therefore, statutory changes are required so that it can maintain its eligibility.
H.B. 1009 authorizes an eligible barrier island coastal municipality, rather than a general-law coastal municipality, to use hotel occupancy tax revenues for the purpose of cleaning and maintaining public beaches.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to any state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 156.2512, Tax Code, as follows:
Sec. 156.2512. ALLOCATION OF REVENUE TO CERTAIN MUNICIPALITIES. (a) Requires the comptroller of public accounts, not later than the last day of the month following a calendar quarter, to compute the amount of revenue derived from the collection of taxes imposed under this chapter at a rate of one percent and received from hotels located in an eligible barrier island, rather than general-law, coastal municipality. Makes a conforming change.
(b) Makes a conforming change.
(c) Defines "eligible barrier island coastal municipality," rather than "eligible general law coastal municipality." Makes conforming changes.
SECTION 2. Effective date: upon passage or September 1, 2007.