HBA-TYH, MPA H.B. 1380 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 1380
By: Allen
Urban Affairs
7/21/1999
Enrolled



BACKGROUND AND PURPOSE 

Prior to the 76th Legislature, cities were authorized to levy, with voter
approval, additional taxes and fees to finance "venue projects."  The
examples of venue projects listed in the law all have the purpose of
providing recreational, athletic, and civic opportunities which enhance the
quality of life, motivate economic development, and attract tourists. There
had been discussion of whether a city's parks and recreation system was
included under the term venue project, and an attorney general's opinion
asserted that it was not.  H.B. 1380 gives local voters the option to
decide whether to authorize taxes and fees under this section to enhance
and operate a city's parks and recreation system.  Both the tax on car
rentals and on hotel room rentals are exempted from use on venue projects
within municipal parks and recreation systems. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 334.001(4), Local Government Code, by adding to
the definition of "venue" a municipal parks and recreation system,
improvements or additions to a parks and recreation system, or an area or
facility that is part of a municipal parks and recreation system. Makes a
nonsubstantive change. 

SECTION 2.  Amends Section 334.024, Local Government Code, by adding
Subsection (f) as follows: 
 
(f)  Provides that if the venue project is authorized by Section 334.001(4)
(Definitions) and the venue project does not include improvements and/or
additions to all parks and/or recreation facilities of the municipality,
the description of the venue project in the proposition is required to
identify: 

_ if for improvements or additions to an existing park or recreation
facility, the name or location each park or recreation facility; and  

_if for acquisition and/or improvement of a new park or recreation
facility, the general location within the municipality of the new park,
recreational system, or facility.  

SECTION 3.  Amends Subchapter E, Chapter 334, Local Government Code, by
adding Section 334.1015  to exempt a venue project that is an area or
facility that is part of a municipal parks and recreation system from this
subchapter (Short-Term Motor Vehicle Rental Tax). 

SECTION 4.  Amends Subchapter H, Chapter 334, Local Government Code, by
adding Section 334.2515  to exempt a venue project that is an area or
facility that is part of a municipal parks and recreation system from this
subchapter (Hotel Occupancy Taxes). 

SECTION 5.Emergency clause.
  Effective date: upon passage.