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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation of certain state hotel occupancy tax |
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revenue. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 33.604, Natural Resources Code, is |
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amended by adding Subsection (b-1) to read as follows: |
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(b-1) In addition to the money described by Subsection (b), |
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the account consists of money transferred to the account under |
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Section 156.252, Tax Code. This subsection expires September 1, |
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2031. |
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SECTION 2. Subchapter F, Chapter 156, Tax Code, is amended |
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by adding Section 156.252 to read as follows: |
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Sec. 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO |
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BENEFIT COASTAL COUNTIES. (a) In this section, "coastal county" |
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means any county adjacent to: |
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(1) the Gulf of Mexico; or |
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(2) Corpus Christi Bay. |
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(b) Beginning with the state fiscal year beginning |
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September 1, 2021, and except as provided by Subsection (d), the |
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comptroller shall, not later than September 30 of each state fiscal |
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year: |
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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 two |
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percent and received from hotels located in coastal counties during |
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the preceding state fiscal year; and |
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(2) transfer that amount to the coastal erosion |
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response account created under Section 33.604, Natural Resources |
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Code. |
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(c) Revenue transferred under this section may be |
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appropriated only to the General Land Office for a purpose |
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consistent with Subchapter H, Chapter 33, Natural Resources Code, |
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that benefits a coastal county. |
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(d) Revenue derived from the collection of taxes under this |
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chapter that is placed in a suspense account under Section |
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151.429(h) or under Section 2303.5055(f), Government Code, is |
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excluded from the computation required by Subsection (b)(1). |
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(e) This section expires September 1, 2031. |
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SECTION 3. The comptroller of public accounts is required |
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to implement a provision of this Act only if the legislature |
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appropriates money specifically for that purpose. If the |
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legislature does not appropriate money specifically for that |
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purpose, the comptroller may, but is not required to, implement a |
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provision of this Act using other appropriations available for that |
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purpose. |
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SECTION 4. This Act takes effect September 1, 2019. |