BILL ANALYSIS
Senate Research Center S.B. 595
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
The City of New Braunfels has within its city limits two rivers on which citizens from across this state come to enjoy the natural, pristine surroundings. Currently, New Braunfels carries the burden of paying for maintenance of these state-owned rivers used by many citizens. The state currently collects a hotel occupancy tax that municipalities are authorized to use for very limited purposes. Other areas, including Galveston and South Padre Island, have received a two percent rebate from the hotel occupancy tax to be used to clean up beaches in those areas.
As proposed, S.B. 595 provides a two percent rebate of the state hotel occupancy tax revenue for the cleanup and maintenance of the Guadalupe and Comal rivers located within the boundaries of New Braunfels. This bill authorizes this rebate to be used solely for the rivers located within the boundaries of New Braunfels.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Subchapter F, Chapter 156, Tax Code, by adding Section 156.2513, as follows:
Sec. 156.2513. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES LOCATED IN COUNTIES IN A PARK AND RECREATION DISTRICT. (a) Requires the comptroller of public accounts of the State of Texas (comptroller) to compute the amount of revenue derived from the collection of taxes imposed under this chapter (Hotel Occupancy Tax) at a rate of two percent and received from hotels located in a municipality with a population of less than 100,000 located in a county in which a park and recreation district has been created under Chapter 324 (Park and Recreation District and Park Bonds: Counties with Frontage on Guadalupe and Comal Rivers), Local Government Code, and requires the comptroller to issue to the municipality a warrant drawn on the general revenue fund in this computed amount not later than the last day of the month following a calendar quarter.
(b) Authorizes a municipality that receives money under this section to use the money only to clean and maintain rivers located within the boundaries of the municipality.
SECTION 2. Effective date: October 1, 2007.