(a) Not later than the last day of the month following a calendar quarter, the comptroller shall:
- (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 an eligible coastal municipality that has created a park board of trustees to administer public beaches under Chapter 306, Local Government Code; and
- (2) issue to the eligible coastal municipality a warrant drawn on the general revenue fund in the amount computed under Subdivision (1).
- (b) An eligible coastal municipality may use money received under this section only to clean and maintain public beaches in that municipality.
- (c) Section 403.094(h), Government Code, does not apply to funds described by Subsection (a).
(d) In this section:
- (1) "Eligible coastal municipality" has the meaning assigned by Section 351.001.
- (2) "Clean and maintain" has the meaning assigned by Section 61.063, Natural Resources Code.
Added by Acts 1995, 74th Leg., ch. 454, Sec. 4, eff. Sept. 1, 1995.