Texas Tax Code

§ 156.252 — TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES

TX § 156.252Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. F. DISPOSITION OF REVENUE

Statute text

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(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.

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Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1018 (H.B. 6), Sec. 5, eff. September 1, 2019.