HBA-GUM S.B. 1772 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 1772
By: Zaffirini
Ways & Means
5/17/1999
Engrossed



BACKGROUND AND PURPOSE 

In 1987, the 70th Legislature created the Water Oriented Recreation
District (WORD) of Comal County to generate revenues for river cleanup in
the county resulting from the enormous tourist business on the Guadalupe
River.  The City of New Braunfels lacks a revenue mechanism for river
cleanup within the city limits.  S.B. 1772 allows New Braunfels to use
state hotel occupancy tax revenue to clean and maintain the Comal and
Guadalupe Rivers within the city limits. 

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 Subchapter B, Chapter 351, Tax Code, by adding Section
351.107, as follows: 

Sec. 351.107.  ALLOCATION OF REVENUE:  CERTAIN MUNICIPALITIES LOCATED IN A
PARK AND RECREATION DISTRICT.  Provides that if a municipal hotel occupancy
tax is imposed by a municipality with a population of more than 25,000
located in a county in which a park and recreation district has been
created under Chapter 324 (Park and Recreation District and Park Bonds:
Counties with Frontage on Guadalupe and Comal Rivers), Local Government
Code, the use of money received from the tax to clean and maintain rivers
located within the boundaries of the municipality complies with the
requirements of Section 351.101 (Use of Tax Revenue). 

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