| |
| |
| |
|
|
AN ACT
|
|
|
relating to the allocation of state hotel occupancy tax revenue to |
|
|
certain municipalities for cleaning and maintenance of and erosion |
|
|
control for public beaches. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 156.2512(a), Tax Code, is amended to |
|
|
read as follows: |
|
|
(a) Not later than the last day of the month following a |
|
|
calendar quarter and subject to Subsection (d), the comptroller |
|
|
shall: |
|
|
(1) 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 on barrier islands in an |
|
|
eligible barrier island coastal municipality described by |
|
|
Subsection (c)(1)(C)(i) or (ii)[;] and |
|
|
[(2)] issue to the [eligible barrier island coastal] |
|
|
municipality a warrant drawn on the general revenue fund for that |
|
|
[in the] amount; and |
|
|
(2) compute the amount of revenue derived from the |
|
|
collection of taxes imposed under this chapter at a rate of two |
|
|
percent and received from hotels located on barrier islands in an |
|
|
eligible barrier island coastal municipality described by |
|
|
Subsection (c)(1)(C)(iii) and issue to the municipality a warrant |
|
|
drawn on the general revenue fund for that amount [computed under
|
|
|
Subdivision (1)]. |
|
|
SECTION 2. Section 156.2512(c)(1), Tax Code, is amended to |
|
|
read as follows: |
|
|
(1) "Eligible barrier island coastal municipality" |
|
|
means a municipality: |
|
|
(A) that borders on the Gulf of Mexico; |
|
|
(B) that is located wholly or partly on a barrier |
|
|
island; and |
|
|
(C) the boundaries of which [are within 30 miles
|
|
|
of the United Mexican States or include]: |
|
|
(i) include a portion of a national |
|
|
seashore; [or] |
|
|
(ii) include a national estuarine research |
|
|
reserve; or |
|
|
(iii) are within 30 miles of the United |
|
|
Mexican States. |
|
|
SECTION 3. Section 156.2512, Tax Code, is amended by adding |
|
|
Subsection (d) to read as follows: |
|
|
(d) The comptroller may not issue a warrant to any |
|
|
municipality under this section for an amount that exceeds the |
|
|
amount of revenue derived from the collection of taxes imposed |
|
|
under this chapter at a rate of two percent and received from hotels |
|
|
located within the municipality. |
|
|
SECTION 4. This Act takes effect September 1, 2013. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 3042 was passed by the House on May 9, |
|
|
2013, by the following vote: Yeas 92, Nays 46, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 3042 was passed by the Senate on May |
|
|
22, 2013, by the following vote: Yeas 23, Nays 8. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |