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.