Tex. Tax Code Section 156.252
Temporary Allocation of Certain Revenue to Benefit Coastal Counties

(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 (Coastal Erosion Response Account), Natural Resources Code.

(c)

Revenue transferred under this section may be appropriated only to the General Land Office for a purpose consistent with Subchapter H (Definitions), Chapter 33 (Management of Coastal Public Land), Natural Resources Code, that benefits a coastal county.

(d)

Revenue derived from the collection of taxes under this chapter that is placed in a suspense account under Section 151.429 (Tax Refunds for Enterprise Projects)(h) or under Section 2303.5055 (Refund, Rebate, or Payment of Tax Proceeds to Qualified Hotel Project)(f), Government Code, is excluded from the computation required by Subsection (b)(1).

(e)

This section expires September 1, 2031.
Added by Acts 2019, 86th Leg., R.S., Ch. 1018 (H.B. 6), Sec. 5, eff. September 1, 2019.

Source: Section 156.252 — Temporary Allocation of Certain Revenue to Benefit Coastal Counties, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­156.­htm#156.­252 (accessed Apr. 20, 2024).

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Accessed:
Apr. 20, 2024

§ 156.252’s source at texas​.gov