Tex. Tax Code § 156.252 · Subchapter F. DISPOSITION OF REVENUE
TEMPORARY ALLOCATION OF CERTAIN REVENUE TO BENEFIT COASTAL COUNTIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
For expiration of this section, see Subsection (e).
(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.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1018 (H.B. 6), Sec. 5, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.156.htm
- Text hash
- sha256 dbd6720a6662f756cbdec972808a340fc81a9f0da58ebe0757521139861340f4
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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