BILL ANALYSIS
BACKGROUND AND PURPOSE
H.B. 92 allows a hotel motel tax of no more than 2% of the price paid for a room for Midland County.
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.
ANALYSIS
The bill authorizes the commissioners court of a county the entire border of which is located within 250 miles of New Mexico, that has a population of more than 100,000, that includes one municipality with a population of more than 90,000 but less than 120,000, and that includes within its borders an international airport to, by the adoption of an order or resolution, impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.
The bill provides that the tax rate in a county authorized to impose this tax may not exceed two percent of the price paid for a room in a hotel in the county.
The tax expires September 1, 2007. The bill prohibits the county from imposing the tax on or after September 1, 2007.
EFFECTIVE DATE
Upon passage, or, if the Act does not receive the necessary vote, the Act takes effect on the 91st day after the last day of the legislative session.