Bill > SB2779

This bill makes several modifications to Texas tax code regarding hotel occupancy tax revenues, focusing on coastal municipalities and anti-discrimination provisions. Specifically, the bill requires eligible coastal municipalities that receive hotel occupancy tax warrants to transfer the full amount to their park board of trustees within one month of receipt, and mandates that these funds can only be used to clean and maintain public beaches. The bill also introduces new requirements for the comptroller to issue such warrants, including that the municipality must allocate at least 1% of its hotel occupancy tax to beach maintenance, either apply for state funds or provide specific information about beach restoration, and submit financial data and an attestation demonstrating compliance. Additionally, the bill adds a non-discrimination provision stipulating that hotel occupancy tax revenues cannot be expended in a manner that discriminates based on race, color, disability, sex, religion, age, or national origin. The changes will take effect on September 1, 2025, providing municipalities time to adjust their practices to meet the new requirements.

Budget and Finance, Business and Industry

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB2779