SRC-JEC S.B. 1315 77(R)BILL ANALYSIS Senate Research CenterS.B. 1315 By: Staples Intergovernmental Relations 6/15/2001 Enrolled DIGEST AND PURPOSE Current statutes allow revenue from the municipal hotel occupancy tax to be used for certain specific purposes. S.B. 1315 extends the authorized use of the tax to the expenses associated with sporting events in which the majority of participants are tourists who substantially increase economic activity at hotels and motels within the municipality or its vicinity in municipalities of 65,000 or less. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 351.101(a), Tax Code, to add to the list of purposes for which revenue from the municipal hotel occupancy tax may be used the expenses, including promotion expenses, directly related to a sporting event in which the majority of participants are tourists who substantially increase economic activity at hotels and motels within the municipality or its vicinity, limited to a municipality located in a county with a population of 65,000 or less. SECTION 2. Effective date: upon passage or September 1, 2001.