C.S.H.B. 2076 78(R)    BILL ANALYSIS


C.S.H.B. 2076
By: Casteel
Local Government Ways and Means
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Currently, Bandera County collects a county hotel occupancy tax and may
use this money for general promotion and tourist advertising as well as a
solicitation program to attract conventions and visitors.  
CSHB 2076 proposes to expand the permissible uses of the county hotel tax
by Bandera County and changes population thresholds that are applicable to
this county hotel tax to be consistent with the current population of
Bandera County. 

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

SECTION 1.  Amends Sec. 352.002(a), Tax Code, by changing the references
to the "Republic of Mexico" to read the "United Mexican States" to be
consistent with current preferred terminology. Also, increases the
population threshold for this county hotel occupancy tax from "a county
that a has a population of 17, 500 or less" to "a county that has a
population of 30,000 or less." 

SECTION 2.  Amends Sec. 352.1032, Tax Code, by adding a new authorized
category for use of the county hotel occupancy tax to include site
acquisition, construction, improvement, enlargements, equipping, repairs,
and maintenance and operation of a visitor information center. 

SECTION 3.  Effective date:  September 1, 2003.

EFFECTIVE DATE

September 1, 2003.


COMPARISON OF ORIGINAL TO SUBSTITUTE

CSHB 2076 strikes the language of Section 3 relating to the tax rate
within the county and municipality.