SRC-AMY H.B. 808 78(R)    BILL ANALYSIS


Senate Research CenterH.B. 808
78R3763 DAK-FBy: Seaman (Hinojosa)
Intergovernmental Relations
4/7/2003
Engrossed

DIGEST AND PURPOSE 

Current law authorizes certain coastal municipalities to use hotel
occupancy taxes to clean and maintain public beaches in the municipality.
H.B. 808 specifies that the hotel occupancy tax applies to those coastal
municipalities located on an island bordering the Gulf of Mexico.  

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 351.1055(b), Tax Code, to add new language to
existing text to further define certain coastal municipalities regarding
the use of municipal hotel tax revenue collected by those municipalities.  

SECTION 2.  Amends Section 351.107(e), Tax Code, to make a conforming
change. 

SECTION 3.  Effective date:  upon passage or September 1, 2003.