84R15747 BEF-F
 
  By: Herrero, Hunter H.B. No. 1915
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the allocation of state hotel occupancy tax revenue to
  certain barrier island coastal municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 156.2512, Tax Code, is amended by
  amending Subsections (a), (b), and (c) and adding Subsection (e) 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, excluding revenue
  described by Subsection (e), derived from the collection of taxes
  imposed under this chapter at a rate of two [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 municipality a warrant drawn on the
  general revenue fund for that 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].
         (b)  An eligible barrier island coastal municipality may use
  money received under this section only:
               (1)  to clean and maintain public beaches in that
  municipality; [and]
               (2)  for an erosion response project in that
  municipality; and
               (3)  to clean and maintain bay shores owned by that
  municipality or leased by that municipality from this state.
         (c)  In this section:
               (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:
                           (i)  include an institution of higher
  education that is part of the Texas Coastal Ocean Observation
  Network under Section 33.065, Natural Resources Code  [a portion of
  a national seashore];
                           (ii)  include a national estuarine research
  reserve; or
                           (iii)  are within 30 miles of the United
  Mexican States.
               (2)  "Clean and maintain" has the meaning assigned by
  Section 61.063, Natural Resources Code.
               (3)  "Erosion response project" has the meaning
  assigned by Section 33.601, Natural Resources Code.
         (e)  This section does not apply to revenue derived from the
  collection of taxes paid by persons for the use or possession of or
  for the right to the use or possession of a room or space at a
  qualified hotel project, the owner of which is entitled to a rebate,
  refund, or payment of hotel occupancy tax revenue under:
               (1)  Section 2303.5055, Government Code; or
               (2)  Section 151.429(h).
         SECTION 2.  This Act takes effect October 1, 2015.