SRC-MAX S.B. 1935 75(R)   BILL ANALYSIS


Senate Research Center   S.B. 1935
By: Barrientos
Intergovernmental Relations
5-1-97
As Filed


DIGEST 

Currently, the City of Austin is not eligible to increase the hotel
occupancy tax to exceed seven percent of the price paid for a hotel
because Austin does not comply with the existing county population
requirement.  This bill amends the definition of  "eligible central
municipality" to change the county population requirement from one million
to 550,000.   

PURPOSE

As proposed, S.B. 1935 sets forth a provision regarding municipal hotel
occupancy taxes. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 351.001, Tax Code, to redefine "eligible central
municipality" to mean a municipality with a population of more than
444,000 that is located in a county with a population of 550,000, rather
than one million, or more and that has adopted a capital improvement plan
for the expansion of an existing convention center facility. 

SECTION 2. Effective date: September 1, 1997.

SECTION 3. Emergency clause.