BILL ANALYSIS

Senate Research Center	H.B. 3235
88R12481 CJC-D	By: Troxclair (Campbell)
	Natural Resources & Economic Development
	5/15/2023
	Engrossed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

At present, both the City of Blanco and Johnson City impose a seven percent municipal hotel occupancy tax. However, Blanco County, in which both of these cities are located, currently is not authorized to impose a hotel occupancy tax of its own. H.B. 3235 seeks to equalize hotel taxation across the county by authorizing Blanco County to impose a seven percent county hotel occupancy tax, for use in promoting tourism in the county.

H.B. 3235 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(a), Tax Code, to authorize the commissioners courts of certain counties by the adoption of an order or resolution to 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, including a county through which the Pedernales River flows and in which the birthplace or the childhood home of a president of the United States is located.

SECTION 2. Effective date: upon passage or September 1, 2023.