HBA-GUM H.B. 3713 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3713
By: Smithee
Ways & Means
3/27/1999
Introduced



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.  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 leases that
are entered into to provide facilities authorized under Section 2, Article
1269j4.1, V.T.C.S. (Public Improvements in city, town or village; bonds;
occupancy tax). 

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