H.B. 808 78(R)    BILL ANALYSIS


H.B. 808
By: Seaman
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

Certain coastal counties have previously sought and received legislative
approval to collect hotel/motel tax along barrier islands outside of city
limits.  Enabling legislation also specifically allows the tax to be used
to clean and administer beach programs such as for public safety and
lifeguards.  In 1999, the legislature adopted Sections 351.1055(b) and
351.107(e) to the Tax Code which allows certain municipalities, upon
annexation of a barrier island area previously in the county and the
county collected hotel/motel tax for beach cleaning, to use the new
municipal hotel occupancy tax from that area to clean and maintain public
beaches.  The purpose of H.B.808 is to clarify which hotel/motels are
affected by the legislation. 


RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency, or
institution. 

ANALYSIS

The proposed bill clarifies sections 351.1055(b) and 351.107(e) in that it
says that hotel/motels that occupy the area that was previously in the
county and defines the area affected by this legislation as only an island
bordering the Gulf of Mexico. 

EFFECTIVE DATE

This Act takes effect July 1, 2003, if it receives a vote of two-thirds of
all the members elected to each house, as provided by Section 39, Article
III, Texas Constitution. If this Act does not receive the vote necessary
for effect on that date, this Act takes effect September 1, 2003.