SRC-AMY H.B. 2322 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 2322
78R9520 SMJ-FBy: McReynolds (Staples)
Intergovernmental Relations
5/7/2003
Engrossed


DIGEST AND PURPOSE 

Currently, Texas law allows certain counties to impose a hotel occupancy
tax.  H.B. 2322 extends the hotel occupancy taxing ability to a county
with a population of 22,500 or less that borders or contains a portion of
Lake Livingston.  

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) Deletes the specification of "the Republic of" when referring to
Mexico.  Includes a county that has a population of 22,500 or less and
borders or contains a portion of Lake Livingston in the list of counties
in which the commissioners court is authorized to impose a  hotel
occupancy tax.  Makes conforming and nonsubstantive changes. 

(d) Makes a conforming change.

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