JWB S.B. 420 75(R)BILL ANALYSIS


WAYS & MEANS
S.B. 420
By: Cain (Ramsay)
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

The bill would allow certain counties (currently Wood 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(a), Tax Code, by adding subsection
(a)(12) to read:  a county that has a population of 29,000 or more and
borders or contains a portion of Lake Fork Reservoir. 

SECTION 2.Emergency clause.