HBA-AMW H.B. 2756 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2756 By: Ritter Ways & Means 4/8/2001 Introduced BACKGROUND AND PURPOSE Current law requires a county or entity that spends revenue derived from the county hotel occupancy tax to spend the revenue to promote tourism and the convention and hotel industry. Although the county or entity is required to maintain records of all of its expenditures, the county or entity is not required to indicate which of its programs or activities directly promote tourism and the hotel and convention industry. House Bill 2756 requires a county or other entity that spends revenue derived from the county hotel occupancy tax to specify each scheduled activity or event funded by the tax that directly promotes tourism and convention and hotel activity. 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. ANALYSIS House Bill 2756 amends the Tax Code to require a county to maintain a record that accurately identifies the receipt and expenditure of all revenue derived from the county hotel occupancy tax (tax). The bill requires a county or entity that spends revenue derived from the tax to, before making an expenditure, specify in a list each scheduled activity or event that is funded by the tax and directly promotes tourism and hotel and convention activity (scheduled activity or event). If the commissioners court of a county delegates to another entity the management or supervision of an activity or event funded by the tax, the bill requires each entity that is ultimately funded by the tax to, before making an expenditure, specify in a list each scheduled activity or event. The bill provides that the requirements regarding the listing of each scheduled activity or event do not prevent the county or funded entity from subsequently adding an activity or event to the list that directly promotes tourism and hotel and convention activity. EFFECTIVE DATE September 1, 2001.