HBA-TYH, MPA H.B. 1380 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 1380 By: Allen Urban Affairs 7/21/1999 Enrolled BACKGROUND AND PURPOSE Prior to the 76th Legislature, cities were authorized to levy, with voter approval, additional taxes and fees to finance "venue projects." The examples of venue projects listed in the law all have the purpose of providing recreational, athletic, and civic opportunities which enhance the quality of life, motivate economic development, and attract tourists. There had been discussion of whether a city's parks and recreation system was included under the term venue project, and an attorney general's opinion asserted that it was not. H.B. 1380 gives local voters the option to decide whether to authorize taxes and fees under this section to enhance and operate a city's parks and recreation system. Both the tax on car rentals and on hotel room rentals are exempted from use on venue projects within municipal parks and recreation systems. 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 334.001(4), Local Government Code, by adding to the definition of "venue" a municipal parks and recreation system, improvements or additions to a parks and recreation system, or an area or facility that is part of a municipal parks and recreation system. Makes a nonsubstantive change. SECTION 2. Amends Section 334.024, Local Government Code, by adding Subsection (f) as follows: (f) Provides that if the venue project is authorized by Section 334.001(4) (Definitions) and the venue project does not include improvements and/or additions to all parks and/or recreation facilities of the municipality, the description of the venue project in the proposition is required to identify: _ if for improvements or additions to an existing park or recreation facility, the name or location each park or recreation facility; and _if for acquisition and/or improvement of a new park or recreation facility, the general location within the municipality of the new park, recreational system, or facility. SECTION 3. Amends Subchapter E, Chapter 334, Local Government Code, by adding Section 334.1015 to exempt a venue project that is an area or facility that is part of a municipal parks and recreation system from this subchapter (Short-Term Motor Vehicle Rental Tax). SECTION 4. Amends Subchapter H, Chapter 334, Local Government Code, by adding Section 334.2515 to exempt a venue project that is an area or facility that is part of a municipal parks and recreation system from this subchapter (Hotel Occupancy Taxes). SECTION 5.Emergency clause. Effective date: upon passage.