SRC-JLB S.B. 1466 78(R)   BILL ANALYSIS


Senate Research Center   S.B. 1466
By: Lindsay
Intergovernmental Relations
4/7/2003
As Filed


DIGEST AND PURPOSE 

Currently, Chapter 352, Tax Code, governs hotel occupancy taxes imposed by
counties and authorizes a county to impose a hotel occupancy tax but does
not permit the county to use the proceeds to acquire construct, impose, or
own convention center hotels.  As proposed, S.B. 1466 modifies Chapter
352, Tax Code, to permit populous counties to use the proceeds of the
county hotel occupancy tax for the acquisition, construction, or
improvement of hotels owned by the county or a non-profit local government
corporation sponsored by the county. 

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 Subdivision (2), Section 352.001, Tax Code, to redefine
"convention center facilities" or "convention center complex." 

SECTION 2.  Amends Section 352.101(a), Tax Code, to authorize the revenue
from a tax imposed under this chapter by a county having a population of
more than 3.3 million to be used only for certain purposes. 

SECTION 3.  Amends Section 1477.302, Government Code, as follows:
 
Sec. 1477.302.  AUTHORITY FOR VISITOR OR TOURIST ATTRACTIONS.  (a)
Authorizes a county to establish, acquire, lease as lessor or lessee,
construct, improve, enlarge, equip, repair, operate, or maintain certain
entities. 

  (b)  Defines "convention center facilities" and "convention center
complex." 

SECTION 4.  Effective date:  upon passage or September 1, 2003.