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.