86R11336 CJC-D
 
  By: Lucio S.B. No. 1719
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the allocation of certain state hotel occupancy tax
  revenue.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 33.604(b), Natural Resources Code, is
  amended to read as follows:
         (b)  The account consists of:
               (1)  all money appropriated for the purposes of this
  subchapter;
               (2)  grants to this state from the United States for the
  purposes of this subchapter;
               (3)  all money received by this state from the sale of
  dredged material; [and]
               (4)  penalties or costs collected under Section 61.0184
  or 63.1814; and
               (5)  money transferred to the account under Section
  156.252, Tax Code.
         SECTION 2.  Subchapter F, Chapter 156, Tax Code, is amended
  by adding Section 156.252 to read as follows:
         Sec. 156.252.  ALLOCATION OF CERTAIN REVENUE TO BENEFIT
  COASTAL COUNTIES. (a)  In this section, "coastal county" means any
  county adjacent to:
               (1)  the Gulf of Mexico; or
               (2)  Corpus Christi Bay.
         (b)  Beginning with the state fiscal year beginning
  September 1, 2021, and except as provided by Subsection (d), the
  comptroller shall, not later than September 30 of each state fiscal
  year:
               (1)  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 in coastal counties during
  the preceding state fiscal year; and
               (2)  transfer that amount to the coastal erosion
  response account created under Section 33.604, Natural Resources
  Code.
         (c)  Revenue transferred under this section may be
  appropriated only to the General Land Office for a purpose
  consistent with Subchapter H, Chapter 33, Natural Resources Code,
  that benefits a coastal county.
         (d)  Revenue derived from the collection of taxes under this
  chapter that is placed in a suspense account under Section
  151.429(h) or under Section 2303.5055(f), Government Code, is
  excluded from the computation required by Subsection (b)(1).
         SECTION 3.  This Act takes effect September 1, 2019.