BILL ANALYSIS

 

 

                                                                                                                                           H.B. 1471

                                                                                                                                            By: Hegar

                                                                                                     Local Government Ways & Means

                                                                                                       Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

Chapter 112, Local Government Code, pertains to county financial accounting systems including the collection of occupation taxes owed to the county.  Under current law, although a county tax assessor-collector is charged with collecting all occupation taxes owed to a county, a county clerk is charged with issuing an occupation tax license, maintaining an occupation tax account and providing two separate reports each month related to occupation tax licenses issued that month.  HB 1471 proposes to amend Section 112.035, Local Government Code, by transferring to the county tax assessor-collector all duties associated with the collection and maintenance of occupation taxes owed to the county in an effort to streamline the process related to the occupation tax collected by the 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

 

SECTION 1.  Amends Section 112.035 (b), (c) and (d) to transfer the duties associated with occupation taxes owed to a county from the county clerk to the tax assessor collector.

 

SECTION 2.  Provides effective date of September 1, 2005.

 

EFFECTIVE DATE

 

This Act takes effect September 1, 2005.