This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

BILL ANALYSIS

 

 

 

C.S.H.B. 1623

By: Blanco

Ways & Means

Committee Report (Substituted)

 

 

 

BACKGROUND AND PURPOSE

 

Interested parties contend that state law authorizing certain counties to impose hotel occupancy taxes should be updated to ensure that certain counties, such as El Paso County, retain the authority to impose those taxes following the next decennial census. C.S.H.B. 1623 seeks to update state law in such a manner.

 

CRIMINAL JUSTICE IMPACT

 

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

 

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.

 

ANALYSIS  

 

C.S.H.B. 1623 amends the Tax Code to change the city-related criteria that a county with a population of 90,000 or more and bordering the United Mexican States must meet to be authorized to impose a county hotel occupancy tax from the county not having three or more cities that each have a population of more than 17,500 to the county not having four or more cities that each have a population of more than 25,000 and to add as an additional criterion that such a county does not border the Gulf of Mexico.

 

EFFECTIVE DATE

 

On passage, or, if the bill does not receive the necessary vote, September 1, 2017.

 

COMPARISON OF ORIGINAL AND SUBSTITUTE

 

While C.S.H.B. 1623 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.

 

INTRODUCED

HOUSE COMMITTEE SUBSTITUTE

SECTION 1.  Section 352.002(a), Tax Code, is amended to read as follows:

(a)  The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping:

(1)  a county that has a population of more than 3.3 million;

(2)  a county that has a population of 90,000 or more, borders the United Mexican States, and does not have four [three] or more cities that each have a population of more than 25,000 [17,500];

 

(3)  a county in which there is no municipality;

(4)  a county in which there is located an Indian reservation under the jurisdiction of the United States government;

(5)  a county that has a population of 30,000 or less, that has no more than one municipality with a population of less than 2,500, and that borders two counties located wholly in the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;

(6)  a county that borders the Gulf of Mexico;

(7)  a county that has a population of less than 5,000, that borders the United Mexican States, and in which there is located a major observatory;

(8)  a county that has a population of 12,000 or less and borders the Toledo Bend Reservoir;

(9)  a county that has a population of less than 12,500 and an area of less than 275 square miles;

(10)  a county that has a population of 30,000 or less and borders Possum Kingdom Lake;

(11)  a county that borders the United Mexican States and has a population of more than 300,000 and less than 800,000;

(12)  a county that has a population of 35,000 or more and borders or contains a portion of Lake Fork Reservoir;

(13)  a county that borders the United Mexican States and in which there is located a national recreation area;

(14)  a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres;

(15)  a county that has a population of 28,000 or less, that has no more than four municipalities, and that is located wholly in the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;

(16)  a county that has a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a population of 800 or less, located on the Frio River;

(17)  a county that has a population of 34,000 or more and borders Lake Buchanan;

(18)  a county that has a population of more than 45,000 and less than 75,000, that borders the United Mexican States, and that borders or contains a portion of Falcon Lake;

(19)  a county with a population of 22,000 or less that borders the Neches River and in which there is located a national preserve;

(20)  a county that has a population of 28,000 or less and that borders or contains a portion of Lake Livingston;

(21)  a county through which the Pedernales River flows and in which the birthplace of a president of the United States is located;

(22)  a county that has a population of more than 15,000 but less than 20,000 and borders Lake Buchanan;

(23)  a county with a population of less than 11,000 that is bordered by the Sulphur River;

(24)  a county that has a population of 16,000 or more and borders the entire north shore of Lake Somerville;

(25)  a county that has a population of 20,000 or less and that is bordered by the Brazos and Navasota Rivers;

(26)  a county that has a population of more than 15,000 and less than 25,000 and is located on the Trinity and Navasota Rivers;

(27)  a county that has a population of less than 15,000 and that is bordered by the Trinity and Navasota Rivers;

(28)  a county that borders or contains a portion of the Neches River, the Sabine River, and Sabine Lake; and

(29)  a county that borders Whitney Lake.

 

SECTION 1.  Section 352.002(a), Tax Code, is amended to read as follows:

(a)  The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping:

(1)  a county that has a population of more than 3.3 million;

(2)  a county that has a population of 90,000 or more, borders the United Mexican States, does not border the Gulf of Mexico, and does not have four [three] or more cities that each have a population of more than 25,000 [17,500];

(3)  a county in which there is no municipality;

(4)  a county in which there is located an Indian reservation under the jurisdiction of the United States government;

(5)  a county that has a population of 30,000 or less, that has no more than one municipality with a population of less than 2,500, and that borders two counties located wholly in the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;

(6)  a county that borders the Gulf of Mexico;

(7)  a county that has a population of less than 5,000, that borders the United Mexican States, and in which there is located a major observatory;

(8)  a county that has a population of 12,000 or less and borders the Toledo Bend Reservoir;

(9)  a county that has a population of less than 12,500 and an area of less than 275 square miles;

(10)  a county that has a population of 30,000 or less and borders Possum Kingdom Lake;

(11)  a county that borders the United Mexican States and has a population of more than 300,000 and less than 800,000;

(12)  a county that has a population of 35,000 or more and borders or contains a portion of Lake Fork Reservoir;

(13)  a county that borders the United Mexican States and in which there is located a national recreation area;

(14)  a county that borders the United Mexican States and in which there is located a national park of more than 400,000 acres;

(15)  a county that has a population of 28,000 or less, that has no more than four municipalities, and that is located wholly in the Edwards Aquifer Authority established by Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;

(16)  a county that has a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a population of 800 or less, located on the Frio River;

(17)  a county that has a population of 34,000 or more and borders Lake Buchanan;

(18)  a county that has a population of more than 45,000 and less than 75,000, that borders the United Mexican States, and that borders or contains a portion of Falcon Lake;

(19)  a county with a population of 22,000 or less that borders the Neches River and in which there is located a national preserve;

(20)  a county that has a population of 28,000 or less and that borders or contains a portion of Lake Livingston;

(21)  a county through which the Pedernales River flows and in which the birthplace of a president of the United States is located;

(22)  a county that has a population of more than 15,000 but less than 20,000 and borders Lake Buchanan;

(23)  a county with a population of less than 11,000 that is bordered by the Sulphur River;

(24)  a county that has a population of 16,000 or more and borders the entire north shore of Lake Somerville;

(25)  a county that has a population of 20,000 or less and that is bordered by the Brazos and Navasota Rivers;

(26)  a county that has a population of more than 15,000 and less than 25,000 and is located on the Trinity and Navasota Rivers;

(27)  a county that has a population of less than 15,000 and that is bordered by the Trinity and Navasota Rivers;

(28)  a county that borders or contains a portion of the Neches River, the Sabine River, and Sabine Lake; and

(29)  a county that borders Whitney Lake.

 

SECTION 2.  This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution.  If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2017.

 

SECTION 2. Same as introduced version.