HBA-MPA C.S.H.B. 1380 76(R)BILL ANALYSIS Office of House Bill AnalysisC.S.H.B. 1380 By: Allen Urban Affairs 3/15/1999 Committee Report (Substituted) BACKGROUND AND PURPOSE Currently, cities are authorized to levy, with voter approval, additional taxes and fees to finance "venue projects." The examples of venue projects presently 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 has been discussion of whether a city's parks and recreation system is included under the term venue project, and a recent attorney general's opinion asserts that it is not. C.S.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" an area or facility that is part of a municipal parks and recreation system. Makes nonsubstantive changes. SECTION 2. 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 3. 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 4.Emergency clause. Effective date: upon passage. COMPARISON OF ORIGINAL TO SUBSTITUTE C.S.H.B. 1380 differs from the original bill in SECTION 2 by exempting a venue project that is an area or facility that is part of a municipal parks and recreation system from this subchapter (ShortTerm Motor Vehicle Rental Tax). This section was not in the original bill. C.S.H.B. 1380 differs from the original bill in SECTION 3 by exempting 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). This section was not in the original bill. Also, SECTION 2 of the original bill is redesignated as SECTION 4 in the substitute.