AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

H.B. 3076 amends current law relating to the rate of the hotel occupancy tax in certain counties.

 

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 352.003, Tax Code, by adding Subsection (q), as follows:

 

(q)  Prohibits the tax rate in a county authorized to impose the tax under Section 352.002(a)(13) (relating to a county that borders the United Mexican States and in which there is located a national recreation area), except as otherwise provided by this subsection, from exceeding seven percent of the price paid for a room in the hotel.  Authorizes the county, if a municipality in the county imposes a tax under Chapter 351 (Municipal Hotel Occupancy Taxes), to impose the tax on a hotel to which the municipal tax applies at a rate that, when added to the municipal tax rate, does not exceed seven percent of the price paid for a room in the hotel.

 

SECTION 2.  Effective date: upon passage or September 1, 2011.