BILL ANALYSIS S.B. 412 By: Seliger Agriculture & Livestock Committee Report (Unamended) BACKGROUND AND PURPOSE Because a coliseum can be a significant economic driver for its home county and city and for the surrounding area, interested parties contend that it is important to take measures to support this type of venue. Such a coliseum is located in Ector County and is home to the West Texas Roughnecks indoor football team, the Odessa Jackalopes minor league hockey team, concerts, conventions, rodeos, and more. S.B. 412 seeks to increase support for the operation, maintenance, and improvement of such a coliseum in certain counties. 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 S.B. 412 amends the Tax Code to authorize the commissioners court of a county with a population of less than 200,000 in which a minor league hockey team is or has been located and in which a component institution of The University of Texas System is located to impose a hotel occupancy tax, with the rate capped at two percent of the price paid for a room in a hotel. The bill requires the revenue from that tax to be used only to operate, maintain, and improve a coliseum in the county; to advertise and conduct solicitations and promotional programs to attract visitors to the coliseum; and to maintain and improve infrastructure in the county to improve traffic flow to the coliseum. EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2013.
BILL ANALYSIS
# BILL ANALYSIS
S.B. 412
By: Seliger
Agriculture & Livestock
Committee Report (Unamended)
S.B. 412
By: Seliger
Agriculture & Livestock
Committee Report (Unamended)
BACKGROUND AND PURPOSE Because a coliseum can be a significant economic driver for its home county and city and for the surrounding area, interested parties contend that it is important to take measures to support this type of venue. Such a coliseum is located in Ector County and is home to the West Texas Roughnecks indoor football team, the Odessa Jackalopes minor league hockey team, concerts, conventions, rodeos, and more. S.B. 412 seeks to increase support for the operation, maintenance, and improvement of such a coliseum in certain counties.
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 S.B. 412 amends the Tax Code to authorize the commissioners court of a county with a population of less than 200,000 in which a minor league hockey team is or has been located and in which a component institution of The University of Texas System is located to impose a hotel occupancy tax, with the rate capped at two percent of the price paid for a room in a hotel. The bill requires the revenue from that tax to be used only to operate, maintain, and improve a coliseum in the county; to advertise and conduct solicitations and promotional programs to attract visitors to the coliseum; and to maintain and improve infrastructure in the county to improve traffic flow to the coliseum.
EFFECTIVE DATE On passage, or, if the bill does not receive the necessary vote, September 1, 2013.
BACKGROUND AND PURPOSE
Because a coliseum can be a significant economic driver for its home county and city and for the surrounding area, interested parties contend that it is important to take measures to support this type of venue. Such a coliseum is located in Ector County and is home to the West Texas Roughnecks indoor football team, the Odessa Jackalopes minor league hockey team, concerts, conventions, rodeos, and more. S.B. 412 seeks to increase support for the operation, maintenance, and improvement of such a coliseum in certain counties.
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
S.B. 412 amends the Tax Code to authorize the commissioners court of a county with a population of less than 200,000 in which a minor league hockey team is or has been located and in which a component institution of The University of Texas System is located to impose a hotel occupancy tax, with the rate capped at two percent of the price paid for a room in a hotel. The bill requires the revenue from that tax to be used only to operate, maintain, and improve a coliseum in the county; to advertise and conduct solicitations and promotional programs to attract visitors to the coliseum; and to maintain and improve infrastructure in the county to improve traffic flow to the coliseum.
EFFECTIVE DATE
On passage, or, if the bill does not receive the necessary vote, September 1, 2013.