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.