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A BILL TO BE ENTITLED
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AN ACT
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relating to the allocation and use of certain hotel occupancy tax |
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revenues. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.2511, Tax Code, is amended by |
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amending Subsections (a) and (b) and adding Subsection (b-1) to |
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read as follows: |
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(a) Not later than the last day of the month following a |
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calendar quarter, the comptroller shall: |
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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 an eligible coastal |
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municipality that has created a park board of trustees to |
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administer public beaches under Chapter 306, Local Government Code; |
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and |
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(2) issue to the park board of trustees created by the |
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eligible coastal municipality a warrant drawn on the general |
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revenue fund in the amount computed under Subdivision (1). |
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(b) Money [An eligible coastal municipality may use money] |
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received under this section may be used only to clean and maintain |
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public beaches in the eligible coastal [that] municipality. |
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(b-1) The comptroller may issue a warrant under this section |
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only if the eligible coastal municipality has: |
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(1) allocated at least one percent of the tax imposed |
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by the municipality under Chapter 351 to clean and maintain public |
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beaches in the municipality; and |
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(2) either: |
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(A) applied for state funds under Subchapter C, |
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Chapter 61, Natural Resources Code; or |
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(B) made available to the comptroller the same |
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information required to be contained in an application under |
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Section 61.069, Natural Resources Code. |
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SECTION 2. Section 351.101, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) Notwithstanding Subsection (a), revenue derived from |
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the tax authorized by this chapter may not be expended in a manner |
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or by a program or activity that discriminates on the basis of race, |
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color, disability, sex, religion, age, or national origin. |
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SECTION 3. This Act takes effect September 1, 2025. |