BILL ANALYSIS
Local Government Ways & Means
BACKGROUND AND PURPOSE
This bill would allow for Orange County to collect a hotel occupancy tax not to exceed two percent. Orange County would be using these funds collected under this provision to develop a multipurpose facility to attract events such as livestock shows, rodeos, and other agricultural events. Orange County is a great location for hunting, fishing, bird watching, and other nature enthusiasts, with this money the county could utilize these funds to sponsor events that could attract more tourists to stay longer than just a day.
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 352.002 (a) is amended to read: (22) a county that borders or contains a portion of the Neches River, the Sabine River and Sabine Lake. This is the county of Orange.
Section 2. Section 352.003 of the tax code, is amended by adding Subsection (h) the county authorized tax will not exceed two percent of the price paid for a room in a hotel.
EFFECTIVE DATE
September 1, 2007.