BILL ANALYSIS
By: Casteel
Local Government Ways & Means
Committee Report (Substituted)
BACKGROUND AND PURPOSE
Under current law, Section 352.002 of the Tax Code allows certain counties to impose a hotel occupancy tax.
CSHB 214 extends the hotel occupancy taxing ability to a county with a
population of less than 22,000 and in which the birthplace of a President of
the United States is located.
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
CSHB 214 amends Section 352.002(a), Tax Code, to add Subsection (21) to a county with a population of less than 22,000 and in which the birthplace of a President of the United States is located is authorized to impose a hotel occupancy tax.
EFFECTIVE DATE
Upon passage or September 1, 2005.
COMPARISON OF ORIGINAL TO SUBSTITUTE
The substitute further narrows the definition of the county that can oppose a hotel occupancy tax by adding the population restriction of the county to less than 22,000.