BILL ANALYSIS |
S.B. 686 |
By: Uresti |
Ways & Means |
Committee Report (Unamended) |
BACKGROUND AND PURPOSE
Interested parties contend that certain counties, such as Real County, need updated statutory language to continue to have the authority to levy a county hotel occupancy tax. S.B. 686 seeks to provide such an update.
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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.
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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.
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ANALYSIS
S.B. 686 amends the Tax Code to specify that, for purposes of authorizing the imposition of a county hotel occupancy tax in 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, the requirement that those municipalities be located on the Frio River applies only to one of the two municipalities.
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EFFECTIVE DATE
On passage, or, if the bill does not receive the necessary vote, September 1, 2017.
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