BILL ANALYSIS

Senate Research Center	S.B. 320
	By: Flores
	Natural Resources & Economic Development
	5/22/2019
	Enrolled

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

S.B. 320 amends current law relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

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 351.1066(a), Tax Code, to provide that this section (Allocation of Revenue Certain Municipalities) applies only to certain municipalities, including a municipality with a population of not more than 15,000, rather than not more than 5,000, that is located in a county through which the Frio River flows and an interstate highway crosses, and that has a population of at least 15,000.

SECTION 2. Effective date: upon passage or September 1, 2019.