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.