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.