HBA-EDN H.B. 255 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 255
By: Ellis, Dan
Ways & Means
2/15/2001
Introduced



BACKGROUND AND PURPOSE 

Current law does not provide for a hotel occupancy tax exemption for
members of emergency service organizations.  These members provide a
necessary service in our state, and receive little or no compensation for
it.  As a result, travel fees associated with training or assistance
outside the member's county of residence can cause financial strain.  House
Bill 255 would provide a hotel occupancy tax exemption for these members. 

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 255 amends the Tax Code to exempt from the hotel occupancy tax a
member of a volunteer fire department or other department, company, or
association organized for the purpose of answering fire alarms,
extinguishing fires or providing emergency medical services.  The bill
provides that this exemption only applies if the member is traveling
outside the member's county of residence and the member is engaged in
training relating to the member's duties with the department, company, or
association, or assisting another department, company, or association with
its work.    

EFFECTIVE DATE

On passage, or if the Act does not receive the necessary vote, the Act
takes effect September 1, 2001.