BILL ANALYSIS

S.B. 1809

By: Sparks

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Many counties across the state impose their own hotel occupancy tax. Currently, Armstrong County is not authorized to do so. Accordingly, S.B. 1809 would authorize the Armstrong County Commissioners Court to impose a county hotel occupancy tax.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

S.B. 1809 amends the Tax Code to authorize the commissioners court of a county with a population of less than 3,000, that does not border another state, and that is adjacent to a county containing a portion of Lake Meredith and has a population of more than 110,000 to impose a hotel occupancy tax at a rate capped generally at seven percent of the price paid for a hotel room, except that the cap is instead two percent of that price if the hotel is located in a municipality that imposes a municipal hotel occupancy tax applicable to the hotel or in the extraterritorial jurisdiction of such a municipality.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2023.