BILL ANALYSIS
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Senate Research Center |
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AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Certain counties are authorized by law to instate a county hotel occupancy tax. Interested parties contend that counties have used the tax for several years and that revenue from the tax has been instrumental in the promotion of tourism in those counties, which continues to be a tremendous boost to local economies. H.B. 722 seeks to extend the authority to instate a county hotel occupancy tax to a county through which the Nueces River flows, that has a population of more than 11,500 and less than 25,000, and that shares a border with a county that borders the United Mexican States. The bill exempts from this tax a hotel located in a municipality that imposes municipal hotel occupancy taxes applicable to the hotel.
H.B. 722 amends current law relating to the authority of certain counties to impose a county hotel occupancy tax.
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 (s), as follows:
(s) Authorizes the commissioners court of a county through which the Nueces River flows, that has a population of more than 11,500 and less than 25,000, and that shares a border with a county that borders the United Mexican States to impose a tax as provided by Subsection (a) (relating to authorizing the commissioners court of a county to impose a hotel occupancy tax under certain circumstances). Provides that the tax imposed under this subsection does not apply to a hotel located in a municipality that imposes a tax under Chapter 351 (Municipal Hotel Occupancy Taxes) applicable to the hotel.
SECTION 2. Effective date: upon passage or September 1, 2013.