Tex. Tax Code § 156.252
This is the official text of Tex. Tax Code § 156.252, part of Texas’s Tax Code — governs state and local taxation.
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§ 156.252. TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES.
Official statutory text
(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.
(c) Revenue transferred under this section may be appropriated only to the General Land Office for a purpose consistent with Subchapter H, Chapter 33, 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(h) or under Section 2303.5055(f), Government Code, is excluded from the computation required by Subsection (b)(1).
(e) This section expires September 1, 2031.
(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.
(c) Revenue transferred under this section may be appropriated only to the General Land Office for a purpose consistent with Subchapter H, Chapter 33, 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(h) or under Section 2303.5055(f), Government Code, is excluded from the computation required by Subsection (b)(1).
(e) This section expires September 1, 2031.
Status: in_force · Read it on the official government site
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