By: Lucio  S.B. No. 1719
         (In the Senate - Filed March 6, 2019; March 14, 2019, read
  first time and referred to Committee on Natural Resources &
  Economic Development; April 8, 2019, reported adversely, with
  favorable Committee Substitute by the following vote:  Yeas 9,
  Nays 0; April 8, 2019, sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 1719 By:  Powell
 
 
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, Natural Resources Code, is
  amended by adding Subsection (b-1) to read as follows:
         (b-1)  In addition to the money described by Subsection (b),
  the account consists of money transferred to the account under
  Section 156.252, Tax Code. This subsection expires September 1,
  2031.
         SECTION 2.  Subchapter F, Chapter 156, Tax Code, is amended
  by adding Section 156.252 to read as follows:
         Sec. 156.252.  TEMPORARY 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).
         (e)  This section expires September 1, 2031.
         SECTION 3.  The comptroller of public accounts is required
  to implement a provision of this Act only if the legislature
  appropriates money specifically for that purpose.  If the
  legislature does not appropriate money specifically for that
  purpose, the comptroller may, but is not required to, implement a
  provision of this Act using other appropriations available for that
  purpose.
         SECTION 4.  This Act takes effect September 1, 2019.
 
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