SRC-JJJ S.B. 1666 76(R)BILL ANALYSIS


Senate Research CenterS.B. 1666
By: Jackson
Intergovernmental Relations
6/30/1999
Enrolled


DIGEST 

Currently, hotel occupancy taxes are not allowed to be used for refunding
bonds.  S.B. 1666 will establish provisions regarding beach renourishment
bonds being secured in part by hotel occupancy taxes in certain
municipalities. 

PURPOSE

As enrolled, S.B. 1666 establishes provisions regarding hotel occupancy
taxes in certain municipalities. 

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 351.105, Tax Code, by adding Subsections (f) and
(g), to authorize certain conditions for an eligible coastal municipality
and a park board of trustees created by the municipality regarding
contracts and taxation.  Sets forth statutes that prevail over any
conflicting provisions in the charter of an eligible costal municipality. 

SECTION 2.  Emergency clause.
            Effective date: 90 days upon adjournment.