SRC-JXG H.B. 3794 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 3794
76R4461 DAK-DBy: Zbranek (Bernsen)
Intergovernmental Relations
5/12/1999
Engrossed


DIGEST 

Currently, Texas law authorizes certain counties to impose a hotel
occupancy tax within their respective incorporated municipalities.  H.B.
3794 would authorize a county that borders the Gulf of Mexico and has a
population of less than 40,000 and adjoins the most populous county in this
state to impose a hotel occupancy tax of up to three percent of the price
paid for a room. 

PURPOSE

As proposed, H.B. 3794  authorizes a county that borders the Gulf of Mexico
and has a population of less than 40,000 and adjoins the most populous
county in this state to impose a hotel occupancy tax of up to three percent
of the price paid for a room. 

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 352.002(d), Tax Code, to provide that this
subsection does not apply to a county authorized by Subsection (a)(6) to
impose the tax that has a population of less than 40,000 and adjoins the
most populous county in this state. 

SECTION 2. Amends Section 352.003, Tax Code, by adding Subsection (e), to
prohibit the tax rate in a county authorized to impose the tax under
Section 352.002(a)(6) and that has a population of less than 40,000 and
adjoins the most populous county in this state from exceeding three percent
of the price paid for a room in a hotel. 

SECTION 3. Emergency clause.
           Effective date: upon passage.