SRC-JLB, LBB S.B. 234 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 234
By: Fraser
Intergovernmental Relations
3/24/2003
As Filed


DIGEST AND PURPOSE 

Current law does not specifically allow certain counties bordering Lake
Buchanan to impose a hotel occupancy tax.  As proposed, 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

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 352.002(a), Tax Code, to include 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. 

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