BILL ANALYSIS
By: Escobar
Local Government Ways & Means
BACKGROUND AND PURPOSE
The purpose of this bill is to maintain the applicability of Section 156.2512, Tax Code, to the City of South Padre Island.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
Section 156.2512, Tax Code, deals with the authority of a municipal government to dedicate a percentage of the hotel occupancy tax collected by the Comptroller to purposes of beach maintenance and clean-up. These provisions currently apply only to the City of South Padre Island, which is transitioning from a general-law city to a home-rule city. In order to maintain the applicability of these provisions, this Act replaces the words "general-law" with the words "barrier island," and makes other conforming changes.
EFFECTIVE DATE
The Act becomes effective immediately upon a 2/3 vote from both houses of the Legislature. Otherwise, the Act becomes effective on September 1, 2007.