TO: | Honorable David Dewhurst, Lieutenant Governor, Senate |
FROM: | John S. O'Brien, Director, Legislative Budget Board |
IN RE: | SB1247 by Harris (relating to the imposition of the municipal hotel occupancy tax by certain eligible central municipalities.), As Passed 2nd House |
The bill would amend the Tax Code to add to the list of municipalities eligible as a central municipality that may impose a municipal hotel tax, by changing the minimum population to which Chapter 351, Tax Code, applies from 440,000 to 140,000. The bill would also amend the Tax Code regarding to which central municipality the municipal hotel tax rate limit of not more than 9 percent of the price paid for a room would apply. The bill would amend the Tax Code and the Government Code regarding use of the revenue derived from a municipal hotel occupancy tax.
Source Agencies: |
LBB Staff: | JOB, MN, DB
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