BILL ANALYSIS Senate Research Center H.B. 1033 82R18237 ALL-D By: Craddick (Seliger) Economic Development 5/16/2011 Engrossed
BILL ANALYSIS
Senate Research Center H.B. 1033
82R18237 ALL-D By: Craddick (Seliger)
Economic Development
5/16/2011
Engrossed
Senate Research Center
H.B. 1033
82R18237 ALL-D
By: Craddick (Seliger)
Economic Development
5/16/2011
Engrossed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Current law grants various counties the authority to impose a county hotel occupancy tax. Because the law does not provide a blanket authority applicable to all counties, a county like Crane County cannot impose such a hotel occupancy tax and cannot access a source of local revenue that is available to other counties. H.B. 1033 amends the Tax Code to authorize the commissioners court of a county that has a population of less than 8,000, that borders the Pecos River, and that borders another county with a population of more than 120,000 to impose a county hotel occupancy tax. The bill establishes that such a tax does not apply to a hotel located in a municipality that imposes a minimal occupancy tax applicable to that hotel. H.B. 1033 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, Tax Code, by adding Subsection (j), as follows: (j) Authorizes the commissioners court of a county that has a population of less than 8,000, that borders the Pecos River, and that borders another county with a population of more than 120,000 to impose a tax as provided by Subsection (a) (authorizing 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). Provides that the tax imposed under this subsection does not apply to a hotel located in a municipality that imposes a tax under Chapter 351 (Municipal Hotel Occupancy Taxes) applicable to the hotel. SECTION 2. Effective date: upon passage or September 1, 2011.
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Current law grants various counties the authority to impose a county hotel occupancy tax. Because the law does not provide a blanket authority applicable to all counties, a county like Crane County cannot impose such a hotel occupancy tax and cannot access a source of local revenue that is available to other counties.
H.B. 1033 amends the Tax Code to authorize the commissioners court of a county that has a population of less than 8,000, that borders the Pecos River, and that borders another county with a population of more than 120,000 to impose a county hotel occupancy tax. The bill establishes that such a tax does not apply to a hotel located in a municipality that imposes a minimal occupancy tax applicable to that hotel.
H.B. 1033 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, Tax Code, by adding Subsection (j), as follows:
(j) Authorizes the commissioners court of a county that has a population of less than 8,000, that borders the Pecos River, and that borders another county with a population of more than 120,000 to impose a tax as provided by Subsection (a) (authorizing 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). Provides that the tax imposed under this subsection does not apply to a hotel located in a municipality that imposes a tax under Chapter 351 (Municipal Hotel Occupancy Taxes) applicable to the hotel.
SECTION 2. Effective date: upon passage or September 1, 2011.