SRC-VRA H.B. 2162 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 2162
78R10936 SMJ-DBy: McReynolds (Staples)
Intergovernmental Relations
5/7/2003
Engrossed


DIGEST AND PURPOSE 

Current Texas law authorizes certain counties to impose a hotel occupancy
tax.  H.B. 2162 extends the hotel occupancy taxing ability to a county
with a population of 21,000 or less that borders the Neches River and in
which there is located a national preserve. 

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 Sections 352.002(a) and (d), Tax Code, as follows:

(a)  Creates a new Subdivision (17) to authorize a county with a
population of 21,000 or less that borders the Neches River and in which
there is located a national preserve, to impose a county hotel occupancy
tax.  Deletes the words "the Republic of" in reference to Mexico from
Subdivision (2).  Makes a nonsubstantive change. 

 (d)  Makes a conforming change.

SECTION 2.  Effective date:  upon passage or September 1, 2003.