|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
|
relating to the municipal hotel occupancy tax imposed in certain |
|
municipalities. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 351.001, Tax Code, is amended by adding |
|
Subdivision (11) to read as follows: |
|
(11) "Eligible barrier island coastal municipality" |
|
means a municipality: |
|
(A) that borders on the Gulf of Mexico; |
|
(B) that is located wholly on a barrier island; |
|
and |
|
(C) the boundaries of which are within 30 miles |
|
of the United Mexican States. |
|
SECTION 2. Section 351.003, Tax Code, is amended by adding |
|
Subsection (d) to read as follows: |
|
(d) The rate in an eligible barrier island coastal |
|
municipality may not exceed 8-1/2 percent of the price paid for a |
|
room. |
|
SECTION 3. Section 351.1055(a), Tax Code, is amended by |
|
adding Subdivision (4) to read as follows: |
|
(4) "Erosion response project" has the meaning |
|
assigned by Section 33.601, Natural Resources Code. |
|
SECTION 4. Section 351.1055, Tax Code, is amended by adding |
|
Subsections (d) and (e) to read as follows: |
|
(d) Notwithstanding any other provision of this chapter and |
|
except as provided by Subsection (e), an eligible barrier island |
|
coastal municipality shall use at least the amount of revenue |
|
derived from the application of the tax at a rate of seven percent |
|
of the cost of a room for the purposes authorized under Sections |
|
351.101(a)(1) and (3). |
|
(e) An eligible barrier island coastal municipality that |
|
imposes the tax at a rate equal to or greater than 7-1/2 percent of |
|
the price paid for a room shall use at least the amount of revenue |
|
derived from the application of the tax at a rate of one-half of one |
|
percent of the cost of a room for erosion response projects. |
|
SECTION 5. 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, 2009. |
|
|
|
* * * * * |