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


Senate Research CenterC.S.S.B. 234
By: Fraser
Intergovernmental Relations
4/3/2003
Committee Report (Substituted)


DIGEST AND PURPOSE 

Current law does not specifically allow certain counties bordering Lake
Buchanan to impose a hotel occupancy tax.  C.S.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 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.

SUMMARY OF COMMITTEE CHANGES

SECTION 1.  Differs from original proposed Section 352.002 by adding
Subsection (d) to the proposed text.