BILL ANALYSIS
Senate Research Center H.B. 3425
81R22509 JE-D By: Hughes (Wentworth)
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Revenue from the hotel occupancy tax may only be used to promote tourism and the convention and hotel industry. The statute is vague, however, regarding how this revenue may be used in posting signs to direct the public to different sights and attractions in the municipality.
H.B. 3425 authorizes revenue from the hotel occupancy tax to be used for signage directing the public to sights and attractions that are frequently visited by hotel guests in a municipality.
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 351.101(a), Tax Code, as follows:
(a) Authorizes revenue from the municipal hotel occupancy tax to be used only to promote tourism and the convention and hotel industry, and limits that use to certain purposes, including signage directing the public to sights and attractions that are visited frequently by hotel guests in the municipality. Makes nonsubstantive changes.
SECTION 2. Effective date: upon passage or September 1, 2009.