Texas 2017 - 85th Regular

Texas Senate Bill SB686

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 

Caption

Relating to the authority of certain counties to impose a hotel occupancy tax.

Impact

If enacted, SB686 would grant counties meeting specific conditions the authority to adopt a hotel occupancy tax. This could potentially lead to an increase in local revenue, which can be used for various community projects aimed at promoting tourism and improving local facilities. It allows counties that may largely depend on tourism, especially those located near tourist attractions, to gain financial support from visitors staying in their hotels. Furthermore, the revenues generated could facilitate further investment in local infrastructure and services.

Summary

SB686 relates to the authority of certain counties in Texas to impose a hotel occupancy tax, which is a tax levied on the rental of rooms in hotels. The bill specifies various criteria and demographics of counties that would be eligible to implement such a tax, particularly focusing on population size and geographic characteristics. The stipulations within the bill are designed to address the unique economic circumstances of different counties, particularly those that may not have local hotel occupancy taxes currently in place.

Sentiment

The sentiment surrounding the bill appears to be largely positive among supporters who see it as beneficial for counties looking to enhance their revenue streams through tourism. Local government officials and stakeholders in the tourism industry believe that the ability to impose such a tax could provide essential funding for community improvements and marketing efforts that attract more visitors. However, there may be concerns from some residents regarding additional taxes, which could lead to divided opinions on the matter.

Contention

Notable points of contention primarily revolve around the implications of imposing a new tax structure. While advocates emphasize economic benefits, critics may raise concerns about tax burdens on visitors. The discussion also touches on the potential for disparities among counties, as those with more robust tourism infrastructures may benefit more significantly than smaller or less tourist-focused counties. The balance between local control over tax initiatives and statewide implications remains a significant topic of discussion in the evaluation of SB686.

Companion Bills

TX HB926

Identical Relating to the authority of certain counties to impose a hotel occupancy tax.

Previously Filed As

TX HB1410

Relating to the authority of certain counties to impose a hotel occupancy tax.

TX HB3235

Relating to the authority of certain counties to impose a county hotel occupancy tax.

TX HB4764

Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

TX SB2420

Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

TX HB5012

Relating to the authority of certain municipalities to use certain tax revenue for hotel and convention center projects and other qualified projects.

TX SB1809

Relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

TX HB2711

Relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

TX HB3727

Relating to municipal and county hotel occupancy taxes.

TX HB2282

Relating to the use of hotel occupancy tax revenue by certain municipalities and counties and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

TX SB940

Relating to the use of hotel occupancy tax revenue by certain municipalities and counties and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

Similar Bills

No similar bills found.