BILL ANALYSIS H.B. 2623 By: Hochberg 05-04-95 Committee Report (Unamended) BACKGROUND Currently, Section 352.003, Tax Code, allows a commissioners court to levy a two percent county hotel tax rate within a municipality with a population of 1,200,000 or more. This tax rate will change to one percent on January 1, 2001. PURPOSE This bill would allow for a county hotel tax rate of 2% to be maintained in a municipality with a population of 1,200,000 or more. 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. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 352.003 (Tax Rates), Subsection (b), Tax Code, by deleting language that would change the county hotel tax rate from 2% to 1% on January 1, 2001 for a municipality that has a population of 1,200,000 or more. SECTION 2. Effective date: September 1, 1995 SECTION 3. Emergency clause SUMMARY OF COMMITTEE ACTION Public notice was posted in accordance with the rules, and a public hearing was held on May 2, 1995. Representative Hochberg explained the bill. By a record vote of 6 ayes, 0 nays, 0 present not voting and 5 absent, the committee voted to report H.B. 2623 to the House without amendment with the recommendation that it be sent to the Local and Consent Calendar and that it do pass.