SRC-JEC H.B. 2076 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 2076
78R11545 CBH-DBy: Casteel (Madla)
Intergovernmental Relations
5/9/2003
Engrossed


DIGEST AND PURPOSE

Currently, Bandera County collects a county hotel occupancy tax which may
be used for general promotion and tourist advertising as well as a
solicitation program to attract conventions and visitors. H.B. 2076
expands the permissible uses of the Bandera County hotel tax and changes
population thresholds that are applicable to this county hotel tax to be
consistent with the current population of Bandera County. 

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 352.002(a), Tax Code, to authorize the
commissioners courts of certain counties to impose a tax on a person who
uses a hotel room, including a county that has a population of 30,000,
rather than 17,500, or less, and that meets other characteristics.
Replaces references to the "Republic of Mexico" with the "United Mexican
States" throughout the section. 

SECTION 2.  Amends Section 352.1032, Tax Code, to authorize the revenue
from a tax imposed under this chapter by a county authorized to impose the
tax by Section 352.002(a)(5) to be used for acquiring a site for and
constructing, improving, enlarging, equipping, repairing, operating, and
maintaining a visitor information center. 

SECTION 3.  Effective date:  September 1, 2003.