HBA-GUM S.B. 1666 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1666
By: Jackson
Ways & Means
5/5/1999
Engrossed



BACKGROUND AND PURPOSE 

Under current law, hotel occupancy taxes are not allowed to be used for
refunding bonds.  S.B. 1666 authorizes an eligible coastal municipality and
a park board of trustees created by the municipality to contract for the
park board to use hotel occupancy taxes; and, without further
authorization, to use the taxes for the purpose of issuing bonds or
entering into other agreements. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 351.105, Tax Code, by adding Subsections (f) and
(g), as follows: 

(f)  Authorizes an eligible coastal municipality and a park board of
trustees created by the municipality to contract for the park board to use
hotel occupancy taxes as provided by this section (Allocation of Revenue:
Eligible Coastal Municipalities); and, without further authorization, to
use the taxes as provided by this section, including for the purpose of
issuing bonds or entering into other agreements. 

(g)  Provides that this section, Chapter 306 (Park Board and Park Bonds:
Municipalities with Population of More Than 40,000), Local Government Code,
and Article 1269j-4.1 (Public Improvements in City, Town, or Village;
Bonds; Occupancy Tax), V.T.C.S., prevail over any conflicting provision in
the charter of an eligible coastal municipality. 

SECTION 2.  Emergency clause.
  Effective date: upon passage.