Bill Text: TX HB2543 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the use of county hotel occupancy tax revenue by certain counties.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-17 - Referred to Ways & Means [HB2543 Detail]
Download: Texas-2021-HB2543-Introduced.html
87R6449 SRA-F | ||
By: Dominguez | H.B. No. 2543 |
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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 [ |
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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. |