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.