SRC-SEW H.B. 2758 77(R)   BILL ANALYSIS


Senate Research Center   H.B. 2758
By: Ritter (Bernsen)
Intergovernmental Relations
5/6/2001
Engrossed


DIGEST AND PURPOSE 

Current law prohibits a county hotel occupancy tax from exceeding seven
percent of the hotel room price but provides several exceptions which limit
the tax to as low as two percent of the hotel room price. H.B. 2758
authorizes Jefferson County to impose a hotel occupancy tax and sets the
rate of the tax.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 352.002(d), Tax Code, to provide that this
subsection does not apply to a county authorized by Subsection (a)(6) to
impose the tax that has a population of more than 200,000 and borders the
Neches River. 

SECTION 2.  Amends Section 352.003, Tax Code, by adding Subsection (f), to
prohibit the tax rate in a county that borders the Gulf of Mexico, has a
population of more than 200,000, and borders the Neches River from
exceeding two percent of the price paid for a room in a hotel in the
county. 
 
SECTION 3. Effective date: upon passage or September 1, 2001.