CS C.S.H.B. 463 75(R)BILL ANALYSIS


WAYS & MEANS
C.S.H.B. 463
By: Zbranek
4-7-97
Committee Report (Substituted)



BACKGROUND 

Section 352.1033, Tax Code, allows counties bordering the Gulf of Mexico
to use up to 50 percent of the hotel occupancy tax for upkeep,
improvement, and promotion of their publicly maintained coastal beaches.
However, not all coastal counties in Texas have publicly maintained
beaches.  Some such counties may have other public waterfront areas such
as bays and rivers where the funds could be used.  

PURPOSE

This bill would allow coastal counties with no public beaches on the Gulf
of Mexico to utilize up to 50 percent of the hotel occupancy tax for the
creation, renovation, promotion, and maintenance of parks on waterfronts
other than the Gulf coast.  The bill would also require the Commissioner's
Court of such counties to maintain complete financial and factual records
of the collection and expenditures of the tax, and make those records
available for inspection and review to any person upon written request. 

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 352.1033, Tax Code (USE OF REVENUE; COUNTIES
BORDERING THE GULF OF MEXICO), by allowing counties on the Gulf coast who
do not operate a publicly maintained beach to use up to 50 percent of the
hotel occupancy tax to create, renovate, promote, and maintain parks on
other waterfront areas such as bays and rivers.  The bill would also
require the Commissioner's Court of such counties to maintain complete
financial and factual records of the collection and expenditures of the
tax, and make those records available for inspection and review to any
person upon written request. 

SECTION 2.States that the Act only applies to revenue from the hotel
occupancy tax imposed under Chapter 352, Tax Code, sent or paid to a
county. 

SECTION 3.Emergency clause.

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 463 adds a provision to the bill that would require the
Commissioner's Court of eligible counties to maintain complete and factual
financial records of the collection and expenditures of the tax, and make
those records available for inspection and review to any perosn upon
written request.  H.B. 463 did not contain such a provision.