BILL ANALYSIS |
C.S.H.B. 3592 |
By: McReynolds |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Under current law, certain counties may impose a hotel occupancy tax.
C.S.H.B. 3592 authorizes the commissioners court of a county with a population of more than 75,000 that is bordered by the Angelina River and a part of the Rayburn Reservoir to impose a hotel occupancy tax at a rate not to exceed two percent of the price paid for a hotel room.
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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.
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ANALYSIS
C.S.H.B. 3592 amends the Tax Code to authorize the commissioners court of a county with a population of more than 75,000 that is bordered by the Angelina River and a part of Sam Rayburn Reservoir to impose a hotel occupancy tax by the adoption of an order or resolution. The bill prohibits the tax rate from exceeding two percent of the price paid for a room in a hotel.
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EFFECTIVE DATE
On passage, or, if the act does not receive the necessary vote, the act takes effect September 1, 2009.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
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C.S.H.B. 3592 differs from the original by authorizing the commissioners court of a certain county with a population of more than 75,000, bordering the Angelina River and Sam Rayburn Reservoir, to impose a hotel occupancy tax, rather than a county with a population of more than 55,000, bordering that river and reservoir, as in the original. The substitute differs from the original by prohibiting a hotel occupancy tax rate in the county in excess of two percent, rather than in excess of three percent as in the original. |