BILL ANALYSIS

 

 

Senate Research Center

C.S.H.B. 2199

86R32296 GRM-D

By: King, Tracy O. (Flores)

 

Natural Resources & Economic Development

 

5/16/2019

 

Committee Report (Substituted)

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

C.S.H.B. 2199 amends current law relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

 

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 351.1066(a), Tax Code, to provide that this section (Allocation of Revenue: Certain Municipalities) applies to certain municipalities, including a municipality that is the county seat of a county with a population of at least 8,500 and that county contains part of the Chaparral Wildlife Management Area and a municipality that has a population of not more than 25,000, that contains a cultural heritage museum, and that is located in a county that borders the United Mexican States and the Gulf of Mexico, and to make nonsubstantive changes to this subsection.

 

SECTION 2. Effective date: September 1, 2019.