HBA-RBT C.S.H.B. 2844 76(R)BILL ANALYSIS


Office of House Bill AnalysisC.S.H.B. 2844
By: Brimer
Ways & Means
4/6/1999
Committee Report (Substituted)



BACKGROUND AND PURPOSE 

Last session, the "stadium bill" clarified the fact that voter approval is
needed before municipal hotel occupancy taxes are used for stadium
construction.  However, in 1998, the city of Round Rock considered
financing a new baseball stadium without voter approval, by dedicating
existing hotel occupancy taxes for "convention center facilities" to the
stadium.   

C.S.H.B. 2844 redefines "convention center facilities" or "convention
center complex." 

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 351.001(2), Tax Code, to specify that
"convention center facilities" or "convention center complex" means
facilities that are primarily used to host conventions and meetings. 

SECTION 2.  Effective date: September 1, 1999.
            Makes application of this Act prospective in regard to the use
of tax revenue  
            pledged to secure bonds or pledged or dedicated to the
acquisition of sites for  
            and the construction, improvement, enlarging, equipping,
repairing, operation, and                         maintenance of convention
center facilities. 

SECTION 3.  Emergency clause.

COMPARISON OF ORIGINAL TO SUBSTITUTE

The substitute modifies the original by adding Subsection (c) to SECTION 2
to make application of the Act prospective in regard to the use of tax
revenue pledged or dedicated to the acquisition of sites for and the
construction, improvement, enlarging, equipping, repairing, operation, and
maintenance of convention center facilities.