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.