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.