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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of state hotel occupancy tax revenue to |
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certain barrier island coastal municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.2512, Tax Code, is amended by |
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amending Subsections (a), (b), and (c) and adding Subsection (e) to |
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read as follows: |
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(a) Not later than the last day of the month following a |
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calendar quarter and subject to Subsection (d), the comptroller |
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shall: |
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(1) compute the amount of revenue, excluding revenue |
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described by Subsection (e), derived from the collection of taxes |
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imposed under this chapter at a rate of two [one] percent and |
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received from hotels located wholly or partly on barrier islands in |
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an eligible barrier island coastal municipality; [described by
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Subsection (c)(1)(C)(i) or (ii)] and |
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(2) issue to the municipality a warrant drawn on the |
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general revenue fund for that amount[; and
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[(2)
compute the amount of revenue derived from the
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collection of taxes imposed under this chapter at a rate of two
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percent and received from hotels located on barrier islands in an
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eligible barrier island coastal municipality described by
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Subsection (c)(1)(C)(iii) and issue to the municipality a warrant
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drawn on the general revenue fund for that amount]. |
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(b) An eligible barrier island coastal municipality may use |
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money received under this section only: |
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(1) to clean and maintain public beaches in that |
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municipality; [and] |
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(2) for an erosion response project in that |
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municipality; and |
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(3) to clean and maintain bay shores owned by that |
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municipality or leased by that municipality from this state. |
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(c) In this section: |
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(1) "Eligible barrier island coastal municipality" |
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means a municipality: |
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(A) that borders on the Gulf of Mexico; |
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(B) that is located wholly or partly on a barrier |
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island; and |
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(C) the boundaries of which: |
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(i) include an institution of higher |
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education that is part of the Texas Coastal Ocean Observation |
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Network under Section 33.065, Natural Resources Code [a portion of
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a national seashore]; |
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(ii) include a national estuarine research |
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reserve; or |
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(iii) are within 30 miles of the United |
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Mexican States. |
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(2) "Clean and maintain" has the meaning assigned by |
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Section 61.063, Natural Resources Code. |
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(3) "Erosion response project" has the meaning |
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assigned by Section 33.601, Natural Resources Code. |
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(e) This section does not apply to revenue derived from the |
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collection of taxes paid by persons for the use or possession of or |
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for the right to the use or possession of a room or space at a |
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qualified hotel project, the owner of which is entitled to a rebate, |
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refund, or payment of hotel occupancy tax revenue under: |
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(1) Section 2303.5055, Government Code; or |
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(2) Section 151.429(h). |
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SECTION 2. This Act takes effect September 1, 2015. |