SRC-JXG S.B. 1772 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1772
76R8869 DAK-DBy: Zaffirini
Intergovernmental Relations
4/6/1999
As Filed


DIGEST 

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 would use state hotel and motel
tax collected in New Braunfels  to clean and maintain the Comal and
Guadalupe Rivers within the city limits.  
 
PURPOSE

As proposed, S.B. 1772 allocates two percent of the state portion of the
hotel and motel tax collected in New Braunfels to clean and maintain the
Comal and Guadalupe Rivers. 

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 156F, Tax Code, by adding Section 156.2512, as
follows: 

Sec. 156.2512. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES LOCATED IN A
PARK AND RECREATION DISTRICT. Requires the comptroller to compute the
amount of revenue derived from hotel taxes, and issue to the municipality a
warrant in that amount, no later than the last day of the month following a
calendar quarter. Authorizes a municipality that receives money under this
section to use the money only to clean and maintain rivers located within
the boundaries of the municipality. 

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