Texas Tax Code
§ 351.1055 — ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES
TX § 351.1055Title 3. LOCAL TAXATION · Part D. LOCAL HOTEL OCCUPANCY TAXES · Ch. 351. MUNICIPAL HOTEL OCCUPANCY TAXES · Art. B. USE AND ALLOCATION OF REVENUE
Statute text
View on source(a)In this section:
(1)"Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code.
(2)"Public beach" has the meaning assigned by Section 61.001, Natural Resources Code.
(3)"Beach security" means beach patrol, lifeguard services, marine water safety, and park law enforcement.
(4)"Erosion response project" has the meaning assigned by Section 33.601, Natural Resources Code.
(b)Notwithstanding any other provision of this chapter, a home-rule municipality that borders on the Gulf of Mexico and has a population of more than 250,000 may use all or any portion of the revenue derived from the municipal hotel occupancy tax from hotels in an area previously subject to a county hotel occupancy tax and located on an island bordering the Gulf of Mexico to clean and maintain public beaches in the municipality.
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Legislative history
Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 3, eff. June 19, 2009. Acts 2009, 81st Leg., R.S., Ch. 1271 (H.B. 1324), Sec. 4, eff. June 19, 2009. Acts 2015, 84th Leg., R.S., Ch. 540 (H.B. 1717), Sec. 2, eff. June 16, 2015.