HBA-SEP H.B. 2758 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2758
By: Ritter
Ways & Means
3/30/2001
Introduced



BACKGROUND 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.  House Bill 2758
authorizes Jefferson County to impose a hotel occupancy tax and sets the
rule of the tax.   

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 2758 amends the Tax Code to specify that the county hotel
occupancy tax imposed by the commissioners court of a county that has a
population of 25,000 or less, that has not more than 4 municipalities, and
that is located wholly in the Edwards Aquifer Authority, does not apply to
a hotel located in a municipality that imposes a municipal hotel occupancy
tax.  A county that borders the Gulf of Mexico that has a population of
more than 200,000, and borders the Neches River is authorized to impose a
county hotel occupancy tax regardless of whether the municipality currently
imposes a municipal hotel occupancy tax.  The bill prohibits the county
hotel occupancy 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.   

EFFECTIVE DATE

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