SWB C.S.H.B. 3043 75(R)BILL ANALYSIS


WAYS & MEANS
C.S.H.B. 3043
By: Gallego
4-10-97
Committee Report (Substituted)



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 Brewster and
Presidio Counties) 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
subsections (a) (12) and (a)(13).   

(a)(12) Provides that a county that borders the Republic of Mexico in
which there is located a national park of greater than 400,000 acres. 

(a)(13) Provides that a county that borders the Republic of Mexico in
which there is located a state park of greater than 250,000 acres.  Makes
conforming changes. 

SECTION 2.Amends Section 352.003, Tax Code (Tax Rates), by adding
Subsections (d) and (e) as follows: (d) Provides that the tax rate in a
county authorized to impose the tax under Section 352.002(a)(12) may not
exceed three percent of the price paid for a hotel room.  

(e) Provides that the tax rate in a county authorized to impose the tax
under Section(a)(13) may not exceed five percent of the price paid for a
hotel room. 


SECTION 3.Amends section 352.102, Tax Code (Use of Revenue: Counties
Bordering Mexico), by adding Subsection (c) which provides that a county
that borders the Republic of Mexico and is further described by Subsection
352.002(a)(12) shall use at least one-third of the revenue collected each
fiscal year from the tax imposed under this chapter for the purposes
authorized by this chapter in unincorporated areas of the county.

SECTION 4.Emergency Clause.

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.B. 3043 differs from H.B. 3043 in three ways:  
 
(1)Amends SECTION 1 to add Presidio County to the list of eligible
counties.  

(2) Amends SECTION 2 to provide that the tax rate in Brewster County may
not exceed three percent of the price of a hotel room and the tax rate in
Presidio County may not exceed five percent of the price paid for a hotel
room. 

(3) Amends SECTION 3 to provide that Brewster County will use at least
one-third of the revenue collected each fiscal year under this chapter for
the purposes authorized in this chapter in unincorporated areas of
Brewster County.