JWB H.B. 2064 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 2064
By: King
4-18-97
Committee Report (Unamended)



BACKGROUND 

Section 352.002, Tax Code (Tax Authorized), authorizes certain counties to
impose a hotel occupancy tax.  The Commissioners Court may impose the tax
by the adoption of an order or resolution.   

PURPOSE

This bill would allow certain counties (currently Uvalde County) to impose
a hotel occupancy tax. 

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 352.002, Tax Code (Tax Authorized), by adding
subsection (a) (12) to read:  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. 

SECTION 2.Emergency Clause.