C.S.H.B. 2162 78(R)    BILL ANALYSIS


C.S.H.B. 2162
By: McReynolds
Local Government Ways and Means
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Under current law, Section 352.002 of the Tax Code allows certain counties
to impose a hotel occupancy tax.  House Bill 2162 extends the hotel
occupancy taxing ability to those counties with a population of 21,000 or
less that borders the Neches River and in which there is located a
national preserve.  

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 ONE:

Amends Section 352.002, Tax Code, to add Subsection (a)  subdivision (17)
to include a county that has a population of 21,000 or less that borders
the Neches River and in which there is located a national preserve in
counties authorized to impose a hotel occupancy tax. 

EFFECTIVE DATE

This Act takes effect immediately 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 immediate effect, this Act takes effect September 1, 2003. 

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute prohibits a county that has a population of 21,000 or less
that borders the Neches River, and in which there is located a national
preserve, from collecting the occupancy taxes from hotels that are located
within a municipality who already collects a city hotel occupancy tax
under Section 351 of the Tax Code.