| |
| |
|
|
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 may use all or any portion of the revenue |
|
|
derived from the municipal hotel occupancy tax: |
|
|
(1) to clean and maintain the beaches in the |
|
|
municipality; |
|
|
(2) to provide beach security within the municipality; |
|
|
(3) for any of the purposes permitted or allowed by |
|
|
Section 1504.001, Government Code; |
|
|
(4) for any purpose allowed by Section 351.105, |
|
|
without regard to the rate of the tax in the municipality; |
|
|
(5) for any erosion response project; |
|
|
(6) for beautifying or improving the safety of and |
|
|
access to the portion of State Highway 100 that is within the |
|
|
boundaries of the municipality; or |
|
|
(7) to pay the principal of or interest on bonds or |
|
|
notes issued for any of these purposes. |
|
|
(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 one-half of one percent of the cost of a room |
|
|
for erosion control 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. |