BILL ANALYSIS

                                                               

 

 

C.S.H.B. 970

By: Gonzales, Larry

Ways & Means

Committee Report (Substituted)

 

 

 

BACKGROUND AND PURPOSE

 

Efforts to promote sporting events have encouraged economic development by bringing hundreds of thousands of sports participants and their families to host communities like the city of Round Rock, where such visitors stay in local hotels, eat at local restaurants, and shop at local retail destinations.

 

C.S.H.B. 970 seeks to facilitate the economic development efforts of certain municipalities by authorizing a municipality with a population of at least 90,000 but less than 120,000 that is located in two counties, at least one of which contains the headwaters of the San Gabriel River, to use the municipal hotel occupancy tax for capital improvements to and the operation and maintenance of a coliseum or multiuse facility.

 

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

 

C.S.H.B. 970 reenacts and amends Section 351.101(a), Tax Code, as amended by Chapters 402 (H.B. 1789), 1220 (S.B. 1247), and 1322 (H.B. 3098), Acts of the 81st Legislature, Regular Session, 2009, to add to the permissible uses of revenue from the municipal hotel occupancy tax, for a municipality with a population of at least 90,000 but less than 120,000 that is located in two counties, at least one of which contains the headwaters of the San Gabriel River, the construction, improvement, enlarging, equipping, repairing, operation, and maintenance of a coliseum or multiuse facility.

 

EFFECTIVE DATE

 

On passage, or, if the bill does not receive the necessary vote, September 1, 2011.

 

COMPARISON OF ORIGINAL AND SUBSTITUTE

 

C.S.H.B. 970 differs from the original by adding to the permissible uses of revenue from the hotel municipal occupancy tax for a municipality that has a population of at least 90,000 but less than 120,000 and is located in two counties, at least one of which contains the headwaters of the San Gabriel River, rather than a municipality with a population of at least 100,000 but less than 150,000 that is located in two counties, as in the original.