BILL ANALYSIS Senate Research Center S.B. 959 81R511 CBH-D By: Duncan Intergovernmental Relations 3/23/2009 As Filed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Currently, Scurry County does not have the funding needed to maintain and operate a coliseum. As proposed, S.B. 959 authorizes a commissioners court, under Section 352.002 (Tax Authorized), Tax Code, to impose a hotel occupancy tax for operation and maintenance of a coliseum in the county. The bill prohibits the tax rate from exceeding four percent of the price paid for a hotel room. 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 (h), 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 tax as provided by Subsection (a) (relating to authorizing the commissioners courts of certain counties to impose a tax on a certain person by the adoption of an order or resolution). SECTION 2. Amends Section 352.003, Tax Code, by adding Subsection (l), to prohibit the tax rate in a county authorized to impose the tax under Section 352.002(h) from exceeding four percent of the price paid for a room in a hotel. SECTION 3. Amends Subchapter B, Chapter 352, Tax Code, by adding Section 352.1036, as follows: Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J.B. THOMAS. Authorizes the revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) to be used only to operate and maintain a coliseum in the county. SECTION 4. Effective date: upon passage or September 1, 2009.
BILL ANALYSIS
Senate Research Center S.B. 959
81R511 CBH-D By: Duncan
Intergovernmental Relations
3/23/2009
As Filed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Currently, Scurry County does not have the funding needed to maintain and operate a coliseum.
As proposed, S.B. 959 authorizes a commissioners court, under Section 352.002 (Tax Authorized), Tax Code, to impose a hotel occupancy tax for operation and maintenance of a coliseum in the county. The bill prohibits the tax rate from exceeding four percent of the price paid for a hotel room.
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 (h), 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 tax as provided by Subsection (a) (relating to authorizing the commissioners courts of certain counties to impose a tax on a certain person by the adoption of an order or resolution).
SECTION 2. Amends Section 352.003, Tax Code, by adding Subsection (l), to prohibit the tax rate in a county authorized to impose the tax under Section 352.002(h) from exceeding four percent of the price paid for a room in a hotel.
SECTION 3. Amends Subchapter B, Chapter 352, Tax Code, by adding Section 352.1036, as follows:
Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE J.B. THOMAS. Authorizes the revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(h) to be used only to operate and maintain a coliseum in the county.
SECTION 4. Effective date: upon passage or September 1, 2009.