BILL ANALYSIS H.B. 749 By: Darby Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE H.B. 749 amends Section 352.002, Tax Code, to give the commissioners court of Scurry County the authority to impose a hotel occupancy tax. The tax rate may not exceed four percent of the price paid for a hotel room. The purpose of the tax is to create revenue for operation and maintenance of a coliseum in Scurry County. 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. ANALYSIS H.B. 749 amends the Tax Code to authorize the commissioners court of a county with a population of more than 16,000 that is bordered by Lake J.B. Thomas to impose a hotel occupancy tax not to exceed four percent of the price paid for a room in a hotel. The bill limits use of the revenue from the hotel occupancy tax to the operation and maintenance of a coliseum in the county. EFFECTIVE DATE On passage, or, if the act does not receive the necessary vote, the act takes effect September 1, 2009.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 749
By: Darby
Ways & Means
Committee Report (Unamended)
H.B. 749
By: Darby
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE H.B. 749 amends Section 352.002, Tax Code, to give the commissioners court of Scurry County the authority to impose a hotel occupancy tax. The tax rate may not exceed four percent of the price paid for a hotel room. The purpose of the tax is to create revenue for operation and maintenance of a coliseum in Scurry County.
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.
ANALYSIS H.B. 749 amends the Tax Code to authorize the commissioners court of a county with a population of more than 16,000 that is bordered by Lake J.B. Thomas to impose a hotel occupancy tax not to exceed four percent of the price paid for a room in a hotel. The bill limits use of the revenue from the hotel occupancy tax to the operation and maintenance of a coliseum in the county.
EFFECTIVE DATE On passage, or, if the act does not receive the necessary vote, the act takes effect September 1, 2009.
BACKGROUND AND PURPOSE
H.B. 749 amends Section 352.002, Tax Code, to give the commissioners court of Scurry County the authority to impose a hotel occupancy tax. The tax rate may not exceed four percent of the price paid for a hotel room. The purpose of the tax is to create revenue for operation and maintenance of a coliseum in Scurry County.
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.
ANALYSIS
H.B. 749 amends the Tax Code to authorize the commissioners court of a county with a population of more than 16,000 that is bordered by Lake J.B. Thomas to impose a hotel occupancy tax not to exceed four percent of the price paid for a room in a hotel. The bill limits use of the revenue from the hotel occupancy tax to the operation and maintenance of a coliseum in the county.
EFFECTIVE DATE
On passage, or, if the act does not receive the necessary vote, the act takes effect September 1, 2009.