BILL ANALYSIS Senate Research Center H.B. 1315 By: Aliseda (Zaffirini) Economic Development 5/10/2011 Engrossed
BILL ANALYSIS
Senate Research Center H.B. 1315
By: Aliseda (Zaffirini)
Economic Development
5/10/2011
Engrossed
Senate Research Center
H.B. 1315
By: Aliseda (Zaffirini)
Economic Development
5/10/2011
Engrossed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT Certain counties and municipalities are currently authorized to issue a municipal hotel occupancy tax for, among other uses, promoting tourism. H.B. 1315 amends current law relating to the use of municipal hotel occupancy tax revenue in certain municipalities. 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 Subchapter B, Chapter 351, Tax Code, by adding Section 351.1066, as follows: Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) Provides that this section applies only to: (1) a municipality with a population of at least 3,500 but less than 5,500 that is the county seat of a county with a population of less than 50,000 that borders a county with a population of more than 1.6 million; and (2) a municipality with a population of at least 2,900 but less than 3,500 that is the county seat of a county with a population of less than 22,000 that is bordered by the Trinity River and includes a state park and a portion of a wildlife management area. (b) Authorizes a municipality to which this section applies, notwithstanding any other provision of this chapter, to use all or any portion of the revenue derived from the municipal hotel occupancy tax for: (1) a business recruitment project to substantially enhance hotel activity and encourage tourism; and (2) if requested and approved by a majority of the hotel owners or managers in the municipality, the construction, enlarging, equipping, improvement, maintenance, repairing and operation of a recreational facility to substantially enhance hotel activity and encourage tourism. SECTION 2. Effective date: upon passage or September 1, 2011.
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
Certain counties and municipalities are currently authorized to issue a municipal hotel occupancy tax for, among other uses, promoting tourism.
H.B. 1315 amends current law relating to the use of municipal hotel occupancy tax revenue in certain municipalities.
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 Subchapter B, Chapter 351, Tax Code, by adding Section 351.1066, as follows:
Sec. 351.1066. ALLOCATION OF REVENUE: CERTAIN MUNICIPALITIES. (a) Provides that this section applies only to:
(1) a municipality with a population of at least 3,500 but less than 5,500 that is the county seat of a county with a population of less than 50,000 that borders a county with a population of more than 1.6 million; and
(2) a municipality with a population of at least 2,900 but less than 3,500 that is the county seat of a county with a population of less than 22,000 that is bordered by the Trinity River and includes a state park and a portion of a wildlife management area.
(b) Authorizes a municipality to which this section applies, notwithstanding any other provision of this chapter, to use all or any portion of the revenue derived from the municipal hotel occupancy tax for:
(1) a business recruitment project to substantially enhance hotel activity and encourage tourism; and
(2) if requested and approved by a majority of the hotel owners or managers in the municipality, the construction, enlarging, equipping, improvement, maintenance, repairing and operation of a recreational facility to substantially enhance hotel activity and encourage tourism.
SECTION 2. Effective date: upon passage or September 1, 2011.