HBA-JRA, GUM C.S.H.B. 3713 76(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 3713
By: Smithee
Ways & Means
4/26/1999
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Current law authorizes a municipality to use revenues generated by a tax
imposed on hotel occupants for the promotion of tourism and the convention
and hotel industry.  C.S.H.B. 3713 authorizes a municipality to use those
revenues for payment of certain specified leases, such as a lease for
convention facilities. 

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 351.102(a), Tax Code, to authorize a
municipality to use the revenue derived from the tax imposed under this
chapter (Municipal Hotel Occupancy Taxes) for the payment of a lease that a
municipality enters into for a facility authorized under Section 2, Article
1269j-4.1, V.T.C.S. (Public Improvements in City, Town or Village; Bonds;
Occupancy Tax). 

SECTION 2.  Emergency clause.
  Effective date: upon passage.

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute modifies the original in SECTION 1 to conform to Legislative
Council format.