SRC-PNG S.B. 935 76(R) BILL ANALYSIS Senate Research Center S.B. 935 76R3149 CBH-DBy: Lucio Intergovernmental Relations 4/19/1999 As Filed DIGEST Currently, certain small towns in Texas have very limited funding, and often do not collect enough money from property taxes to afford police protection. This bill would expand the purposes for which certain municipalities may use municipal hotel occupancy tax revenue. PURPOSE As proposed, S.B. 935 expands the purposes for which certain municipalities may use municipal hotel occupancy tax revenue. 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 Chapter 351B, Tax Code, by adding Sections 351.1012 and 351.1066, as follows: Sec. 351.1012. USE OF REVENUE: SMALL MUNICIPALITIES. Authorizes municipalities with a population of less than 2,000 to use hotel occupancy tax revenue to provide police protection in the municipality, in addition to the uses permitted by Section 351.101(a). Sec. 351.1066. ALLOCATION OF REVENUE: SMALL MUNICIPALITIES. Authorizes the governing body of a municipality with a population of less than 2,000 to allocate hotel occupancy tax revenue among the permitted uses as determined by ordinance. SECTION 2. Emergency clause. Effective date: upon passage.