BILL ANALYSIS

 

 

Senate Research Center                                                                                                       H.B. 749

                                                                                                                           By: Darby (Duncan)

                                                                                                               Intergovernmental Relations

                                                                                                                                              5/4/2009

                                                                                                                                           Engrossed

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

The bill amends current law, under Section 352.002, Tax Code, to give the Commissioners Court of Scurry County the authority to impose a hotel occupancy tax for operation and maintenance of a coliseum in the county. The tax rate is not to exceed two percent of the price paid for a hotel room. The purpose of the tax is to create revenue for operation and maintenance of a coliseum in Scurry County.

 

H.B. 749 amends current law relating to the authority of certain counties to impose a hotel occupancy tax  for the maintenance and operation of a coliseum in the county.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1.  Amends Section 352.002, Tax Code, by adding Subsection (h), to authorize the commissioners court of a county with a population of more than 16,000 that is bordered by Lake J.B. Thomas to impose a tax as provided by Subsection (a) (relating to authorizing the commissioners courts of certain counties to impose a tax on a certain person by the adoption of an order or resolution). 

 

SECTION 2.  Amends Section 352.003, Tax Code, by adding Subsection (l), to prohibit the tax rate in a county authorized to impose the tax under Section 352.002(h) from exceeding two percent of the price paid for a room in a hotel. 

 

SECTION 3.  Amends Subchapter B, Chapter 352, Tax Code, by adding Section 352.1036, as follows:

 

Sec.  352.1036.  USE OF REVENUE:  COUNTIES BORDERING LAKE J.B. THOMAS.  Authorizes the revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) to be used only to operate and maintain a coliseum in the county. 

 

SECTION 4.  Effective date:  upon passage or September 1, 2009.