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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(a), Tax Code, is amended 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 derived from the |
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collection of taxes imposed under this chapter at a rate of one |
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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)(i), [or] (ii), or (iv) and issue to the |
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municipality a warrant drawn on the general revenue fund for that |
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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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SECTION 2. Section 156.2512(c)(1), Tax Code, is amended to |
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read as follows: |
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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) that [the boundaries of which]: |
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(i) includes [include] a portion of a |
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national seashore; |
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(ii) includes [include] a national |
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estuarine research reserve; [or] |
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(iii) is located [are] within 30 miles of |
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the United Mexican States; or |
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(iv) has a population of less than 10,000 |
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and is located in a county with a population of at least 300,000 |
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that is adjacent to a county with a population of at least |
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3,000,000. |
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SECTION 3. This Act takes effect September 1, 2015. |