BILL ANALYSIS

Senate Research Center                                                                                                        S.B. 959

81R511 CBH-D                                                                                                              By: Duncan

Intergovernmental Relations

3/23/2009

As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

Currently, Scurry County does not have the funding needed to maintain and operate a coliseum. 

As proposed, S.B. 959 authorizes a commissioners court, under Section 352.002 (Tax Authorized), Tax Code, to impose a hotel occupancy tax for operation and maintenance of a coliseum in the county.  The bill prohibits the tax rate from exceeding four percent of the price paid for a hotel room. 

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 four 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.