S.B. 234 78(R) BILL ANALYSIS S.B. 234 By: Fraser Local Government Ways and Means Committee Report (Unamended) BACKGROUND AND PURPOSE Current law does not specifically allow certain counties bordering Lake Buchanan to impose a hotel occupancy tax. S.B. 234 extends the hotel occupancy taxing ability to a county with a population of 34,000 or more, if such a county borders Lake Buchanan. 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 Sections 352.002(a) and (d), Tax Code, as follows: (a) Includes a county that has a population of 34,000 or more and borders Lake Buchanan in the list of counties with authority to impose a hotel occupancy tax. Makes conforming changes. (d) Provides that the tax imposed by a county authorized by Subsections (a)(4), (6), (8), (10), (11), (12), or (17) does not apply to a hotel located in a municipality that imposes a tax under Chapter 351, applicable to a hotel. SECTION 2. Effective date: upon passage or September 1, 2003. EFFECTIVE DATE Upon passage or September 1, 2003.