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.