BILL ANALYSIS

Senate Research Center	S.B. 1809
88R9788 CJD-D	By: Sparks
	Natural Resources & Economic Development
	4/3/2023
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

Many counties across the state levy and collect hotel occupancy taxes. Currently, Armstrong County is not authorized to do so. Accordingly, S. B. 1809 would authorize the commissioners court of a county with a population of less than 3,000, that does not border another state and that is adjacent to a county that contains a portion of Lake Meredith and has a population of more than 110,000, to levy and collect a county hotel occupancy tax.

S.B. 1809 amends current law relating to the imposition of the county hotel occupancy tax in certain counties.

As proposed, S.B. 1809 amends current law relating to the authority of certain counties to impose a 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 (v), as follows:

(v) Authorizes the commissioners court of a county with a population of less than 3,000, that does not border another state, and that is adjacent to a county that contains a portion of Lake Meredith and has a population of more than 110,000 to impose a tax as provided by Subsection (a) (relating to authorizing the commissioners court of certain counties 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).

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