CS H.B. 2832 75(R)BILL ANALYSIS WAYS & MEANS H.B. 2832 By: Gallego 4-3-97 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 municipalities (currently Val Verde 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 borders the Republic of Mexico and in which there is located a national recreation area. SECTION 2. Amends Subchapter B, Chapter 352, Tax Code (Use and Allocation of Revenue), by adding Section 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER MEXICO AND CONTAIN A NATIONAL RECREATION AREA. (1) Dedicates 75 percent of the revenue for the promotion of tourism (2) Dedicates 25 percent of the revenue for general revenue purposes or general county operations. SECTION 3.Emergency Clause.