BILL ANALYSIS



S.B. 1530
By: Ellis (Hochberg)
May 10, 1995
Committee Report (Unamended)


BACKGROUND

Currently, Section 352.003, Tax Code, allows a commissioners court
to levy a two percent county hotel tax rate within a municipality
with a population of 1,200,000 or more.  This tax rate will change
to one percent on January 1, 2001.

PURPOSE

This bill would allow for a county hotel tax rate of 2% to be
maintained in a municipality with a population of 1,200,000 or
more.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly
grant any additional rulemaking authority to a state officer,
department, agency or institution.

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 352.003 (Tax Rates), Subsection (b), Tax
Code, by deleting language that would change the county hotel tax
rate from 2% to 1% on January 1, 2001 for a municipality that has
a population of 1,200,000 or more.

SECTION 2.  Effective date: September 1, 1995

SECTION 3.  Emergency clause

SUMMARY OF COMMITTEE ACTION

On May 9, 1995, the committee met in a public hearing and
considered S.B. 1530.  By a record vote of 8 ayes, 0 nays, 0
present not voting and 3 absent, the committee voted to report S.B.
1530 to the House without amendment with the recommendation that it
be sent to the Local and Consent Calendar and that it do pass.