SRC-JEC S.B. 1315 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 1315
77R9172 TBy: Staples
Intergovernmental Relations
4/16/2001
As Filed


DIGEST AND PURPOSE 

Current statutes allow revenue from the municipal hotel occupancy tax to be
used for certain specific purposes.  As proposed, S.B. 1315 extends the
authorized use of the tax to the promotion and event costs associated with
sporting events whose principal participants are primarily tourists to the
area and whose presence in the community will enhance hotel and motel
activities. 

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 promotion and event costs associated with sporting events whose
principal participants are primarily tourists to the area and whose
presence in the community will enhance hotel and motel activities. 

SECTION 2.  Effective date: upon passage or September 1, 2001.