87R6449 SRA-F
 
  By: Dominguez H.B. No. 2543
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the use of county hotel occupancy tax revenue by certain
  counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.1033, Tax Code, is amended by
  amending Subsections (a) and (d) and adding Subsection (c-1) to
  read as follows:
         (a)  Subject to Subsections [Subsection] (c) and (c-1), the
  revenue from a tax imposed under this chapter by a county that
  borders the Gulf of Mexico and that is 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;
               (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-1)  In addition to the uses allowed by Subsection (a), a
  county authorized to impose the tax by Section 352.002(a)(6) that
  borders the United Mexican States may use all or any portion of the
  revenue from the tax to construct, improve, repair, and maintain
  infrastructure related to an international toll bridge, including:
               (1)  pedestrian walkways;
               (2)  street improvements;
               (3)  structural levees; and
               (4)  parking facilities underneath a hotel adjacent or
  connected to the bridge.
         (d)  The limitation prescribed by Subsection (b) does not
  apply to the use of revenue from a tax imposed under this chapter by
  a county to which Subsection (c) or (c-1) applies.
         SECTION 2.  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, 2021.