SRC-VRA S.B. 386 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 386
78R3763 DAK-FBy: Hinojosa
Intergovernmental Relations
3/10/2003
As Filed


DIGEST AND PURPOSE 

Current law authorizes certain coastal municipalities to use hotel
occupancy taxes to clean and maintain public beaches in the municipality.
As proposed, S.B. 386 specifies that the hotel occupancy tax applies to
those coastal municipalities located on an island bordering the Gulf of
Mexico.  

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 351.1055(b), Tax Code, to add new language to
existing text to further define certain coastal municipalities regarding
the use of municipal hotel tax revenue collected by those municipalities.  

SECTION 2.  Amends Section 351.107(e), Tax Code, to make a conforming
change. 

SECTION 3.  Effective date:  upon passage or September 1, 2003.