HBA-SEP H.B. 2982 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2982 By: Corte Ways & Means 3/30/2001 Introduced BACKGROUND AND PURPOSE The Local Government Code requires each bill or other receipt for a hotel charge subject to a hotel occupancy tax to contain a statement in a conspicuous location stating the tax entity and the rate of tax. However, this requirement does not appear in provisions regarding county or municipal hotel occupancy tax under the Tax Code. This omission in the Tax Code can lead to confusion on the part of hotel or motel customers regarding which entity is responsible for assessing a particular tax on an individual bill or receipt. House Bill 2982 adds this requirement to the Tax Code. 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 2982 amends the Tax Code to require each bill or other receipt for a hotel charge subject to a state, county, or municipal hotel occupancy tax to contain a statement in a conspicuous location stating the taxing entity and the rate of tax. EFFECTIVE DATE September 1, 2001.