By: Guillen H.B. No. 4037
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the rate of the hotel occupancy tax
  in certain counties
  and the use of revenue from the hotel occupancy tax by certain
  counties; authorizing an increase in the rate of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.003, Tax Code, is amended by adding
  Subsection (t) to read as follows:
         (t)  The tax rate in a county that is authorized to impose the
  tax under Section 352.002(a)(6), that has a population of less than
  25,000, and that is adjacent to a county with a population of more
  than 750,000 may not exceed nine percent of the price paid for a
  room in a hotel.
         SECTION 2.  Sections 352.1033(a) and (c), Tax Code, are
  amended to read as follows:
         (a)  Subject to Subsection (c), the revenue from a tax
  imposed under this chapter by a county that borders the Gulf of
  Mexico authorized to impose the tax by Section 352.002(a)(6) may be
  used only to:
               (1)  clean public beaches;
               (2)  acquire, furnish, or maintain facilities,
  including parks, that enhance public access to beaches;
               (3)  provide and maintain public restrooms on or
  adjacent to beaches or beach access facilities;
               (4)  provide and maintain litter containers on or
  adjacent to beaches or beach access facilities;
               (5)  create, renovate, promote, and maintain parks
  adjacent to bays, rivers, and other navigable waterways if the
  county does not operate a public beach on the Gulf of Mexico; [and]
               (6)  advertise and conduct solicitations and
  promotional programs to attract tourists and convention delegates
  or registrants to the county or its vicinity, any of which may be
  conducted by the county or through contracts with persons or
  organizations selected by the county;
               (7)  acquire a site for and construct, improve,
  enlarge, equip, repair, operate, and maintain a visitor information
  center; and
               (8)  encourage, promote, and improve historical
  preservation and restoration efforts.
         (c)  In addition to the uses allowed by Subsection (a), a
  county authorized to impose a tax under this chapter by Section
  352.002(a)(6) that has a population of 50,000 or less and in which
  there is located at least one [state park and one] national wildlife
  refuge may use the revenue from the tax to:
               (1)  acquire, construct, furnish, or maintain
  facilities, such as aquariums, birding centers and viewing sites,
  history and art centers, and nature centers and trails;
               (2)  advertise and conduct solicitations and
  promotional programs to attract conventions and visitors; and
               (3)  provide and maintain public restrooms and litter
  containers on public land in an area that is a tourism venue.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.