Bill Text: TX HB3052 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to the allocation of state hotel occupancy tax revenue to certain barrier island coastal municipalities.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2015-05-20 - Referred to Business & Commerce [HB3052 Detail]

Download: Texas-2015-HB3052-Introduced.html
  84R4838 BEF-D
 
  By: Bonnen of Brazoria H.B. No. 3052
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the allocation of state hotel occupancy tax revenue to
  certain barrier island coastal municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 156.2512(a), Tax Code, is amended to
  read as follows:
         (a)  Not later than the last day of the month following a
  calendar quarter and subject to Subsection (d), the comptroller
  shall:
               (1)  compute the amount of revenue derived from the
  collection of taxes imposed under this chapter at a rate of one
  percent and received from hotels located on barrier islands in an
  eligible barrier island coastal municipality described by
  Subsection (c)(1)(C)(i), [or] (ii), or (iv) and issue to the
  municipality a warrant drawn on the general revenue fund for that
  amount; and
               (2)  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 on barrier islands in an
  eligible barrier island coastal municipality described by
  Subsection (c)(1)(C)(iii) and issue to the municipality a warrant
  drawn on the general revenue fund for that amount.
         SECTION 2.  Section 156.2512(c)(1), Tax Code, is amended to
  read as follows:
               (1)  "Eligible barrier island coastal municipality"
  means a municipality:
                     (A)  that borders on the Gulf of Mexico;
                     (B)  that is located wholly or partly on a barrier
  island; and
                     (C)  that [the boundaries of which]:
                           (i)  includes [include] a portion of a
  national seashore;
                           (ii)  includes [include] a national
  estuarine research reserve; [or]
                           (iii)  is located [are] within 30 miles of
  the United Mexican States; or
                           (iv)  has a population of less than 10,000
  and is located in a county with a population of at least 300,000
  that is adjacent to a county with a population of at least
  3,000,000.
         SECTION 3.  This Act takes effect September 1, 2015.
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