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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(b), Natural Resources Code, is |
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amended to read as follows: |
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(b) The account consists of: |
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(1) all money appropriated for the purposes of this |
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subchapter; |
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(2) grants to this state from the United States for the |
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purposes of this subchapter; |
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(3) all money received by this state from the sale of |
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dredged material; [and] |
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(4) penalties or costs collected under Section 61.0184 |
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or 63.1814; and |
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(5) money transferred to the account under Section |
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156.252, Tax Code. |
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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. ALLOCATION OF CERTAIN REVENUE TO BENEFIT |
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COASTAL COUNTIES. (a) In this section, "coastal county" means any |
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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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SECTION 3. This Act takes effect September 1, 2019. |