BILL ANALYSIS

 

 

                                                                                                                                              S.B. 213

                                                                                                                                            By: Fraser

                                                                                                     Local Government Ways & Means

                                                                                                       Committee Report (Unamended)

 

 

 

BACKGROUND AND PURPOSE

 

Under current law, the hotel occupancy tax may only be imposed by a county that borders Lake Buchanan with a population of 34,000 or more. This bill will allow counties with a population of 15,000 or more that border Lake Buchanan to impose the hotel occupancy tax under Section 352.002, Tax Code.

 

 S.B. 213 extends the hotel occupancy taxing ability to all counties that border Lake Buchanan.

 

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 352.002(a), Tax Code, as follows:

 

(a) Decreases from 34,000 to 15,000 the population of a county bordering Lake Buchanan in which the commissioners court is authorized to impose a county hotel occupancy tax.

 

SECTION 2. Amends Section 352.003(g), Tax Code, as follows:

 

(g) Prohibits the tax rate in a county authorized to impose the tax under Section 352.002(a)(18), rather than Section 352.002(a)(17), from exceeding two percent of the price paid for a room in a hotel. 

 

SECTION 3. Effective date: upon passage or September 1, 2007.

 

EFFECTIVE DATE

 

Upon passage or September 1, 2007.