H.B. 1025 78(R)    BILL ANALYSIS


H.B. 1025
By: Hupp
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND AND PURPOSE 

The current law does not specifically address or allow certain counties
bordering Lake Buchanan to impose a hotel occupancy tax.  House Bill 1025
extends the hotel occupancy taxing ability to those counties with a
population of 34,000 or more that also borders Lake Buchanan. 

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

House Bill 1025 amends Section 352.002(a), Tax Code to authorize a county
that has a population of 34,000 or more and borders Lake Buchanan to
impose a tax on a person who, under a lease concession, permit, right of
access license, contract, or agreement, pays for the use or possession or
for the right to the use or possession of a room that is in a hotel, costs
$2 or more each day, and is ordinarily used for sleeping. 

EFFECTIVE DATE

Immediately upon a two-thirds vote of the members of each house.
Otherwise, September 1, 2003.