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.