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AN ACT
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relating to the use of revenue from the hotel occupancy tax by |
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certain counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.1033, Tax Code, is amended by |
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amending Subsection (a) and adding Subsections (c) and (d) to read |
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as follows: |
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(a) Subject to Subsection (c), the [The] revenue from a tax |
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imposed under this chapter by a county that borders the Gulf of |
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Mexico authorized to impose the tax by Section 352.002(a)(6) may be |
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used only to: |
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(1) clean public beaches; |
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(2) acquire, furnish, or maintain facilities, |
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including parks, that enhance public access to beaches; |
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(3) provide and maintain public restrooms on or |
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adjacent to beaches or beach access facilities; |
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(4) provide and maintain litter containers on or |
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adjacent to beaches or beach access facilities; |
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(5) create, renovate, promote, and maintain parks |
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adjacent to bays, rivers, and other navigable waterways if the |
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county does not operate a public beach on the Gulf of Mexico; and |
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(6) advertise and conduct solicitations and |
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promotional programs to attract tourists and convention delegates |
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or registrants to the county or its vicinity, any of which may be |
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conducted by the county or through contracts with persons or |
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organizations selected by the county. |
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(c) In addition to the uses allowed by Subsection (a), a |
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county authorized to impose a tax under this chapter by Section |
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352.002(a)(6) that has a population of 50,000 or less and in which |
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there is located at least one state park and one national wildlife |
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refuge may use the revenue from the tax to: |
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(1) acquire, construct, furnish, or maintain |
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facilities, such as aquariums, birding centers and viewing sites, |
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history and art centers, and nature centers and trails; |
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(2) advertise and conduct solicitations and |
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promotional programs to attract conventions and visitors; and |
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(3) provide and maintain public restrooms and litter |
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containers on public land in an area that is a tourism venue. |
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(d) The limitation prescribed by Subsection (b) does not |
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apply to the use of revenue from a tax imposed under this chapter by |
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a county to which Subsection (c) applies. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 804 passed the Senate on |
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April 7, 2011, by the following vote: Yeas 31, Nays 0; and that |
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the Senate concurred in House amendment on May 25, 2011, by the |
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following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 804 passed the House, with |
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amendment, on May 23, 2011, by the following vote: Yeas 142, |
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Nays 0, one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |