SRC-JRN H.B. 2064 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 2064
By: King (Madla)
Intergovernmental Relations
5-12-97
Engrossed


DIGEST 

Currently, Section 352.002, Tax Code, authorizes certain counties to
impose a hotel occupancy tax. The commissioners court may impose the tax
by adoption of an order or resolution.  This bill allows certain counties
to impose a hotel occupancy tax. 

PURPOSE

As proposed, H.B. 2064 allows certain counties to impose a hotel occupancy
tax. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Sections 352.002(a) and (d), Tax Code, to authorize the
commissioners courts of specified counties to impose a county hotel
occupancy tax, including a county that has a population of 25,000 or less,
that has no more than four municipalities, and that is located wholly in
the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd
Legislature, Regular Session, 1993, and a county that has a population of
25,000 or less, whose territory is less than 750 square miles, and that
has two incorporated municipalities, each with a population of 800 or
less, located on the Frio River.  Makes conforming changes. 

SECTION 2. Emergency clause.
  Effective date: upon passage.