BILL ANALYSIS
By: Pitts
Local Government Ways & Means
BACKGROUND AND PURPOSE
Currently, statutes governing the levying of hotel occupancy taxes do not include counties bordering Lake Whitney. House Bill 1216 adds Bosque County and Hill County to the list of counties that may impose such a tax.
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 Sections 352.002 (a) and (d) of the Tax Code by adding a new subsection 22, specifying counties bordering Lake Whitney as counties that may impose an occupancy tax on patrons of hotels and motels.
SECTION 2. Creates a new Section 352.1034 in the Tax Code, which states that the monies collected in these two counties may only be used in accordance with the purposes established by Section 352.101 (a)(3) of the tax code.
EFFECTIVE DATE
Upon passage, or September 1, 2007.