TO: | Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations |
FROM: | John S. O'Brien, Deputy Director, Legislative Budget Board |
IN RE: | HB1773 by Miller (Relating to the authority of certain counties to impose a hotel occupancy tax.), As Engrossed |
The bill would amend Section 352.002(d) of the Tax Code to change which counties authorized by Section 352.002(a) to implement a county hotel occupancy tax would not be authorized to apply the tax if the hotel were located in a municipality imposing a tax under Chapter 351.
The bill would allow the counties of Zapata, Starr, Rains and Camp to apply a county hotel occupancy tax regardless of whether the hotel was located in a municipality that imposed a tax under Chapter 351.
The bill would not allow a hotel located in a municipality to charge a hotel tax if the hotel was located in Somervell County.
The bill would have no fiscal impact on the state.
Source Agencies: | 304 Comptroller of Public Accounts
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LBB Staff: | JOB, DLBa, WP, SD
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