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.