Texas 2017 - 85th Regular

Texas Senate Bill SB1221

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 

Caption

Relating to an annual report submitted to the comptroller by a municipality that imposes certain hotel occupancy taxes.

Impact

The implementation of SB1221 is expected to standardize the reporting process for municipalities, making it easier for the comptroller's office to monitor compliance and assess financial impacts. The bill emphasizes the need for municipalities to provide clear information on their tax rates and revenue distribution, which could facilitate better financial planning and oversight at both the local and state levels. Furthermore, this legislative requirement may improve public trust in how local governments manage taxpayer funds.

Summary

SB1221 requires municipalities that impose hotel occupancy taxes to submit an annual report to the comptroller detailing the tax rate, amount of revenue collected, and the allocation of that revenue. This stipulation aims to enhance transparency and accountability among local governments regarding their financial practices. By mandating these reports, the bill seeks to provide a clearer overview of how hotel occupancy tax revenues are utilized, especially since these funds can support various local projects and initiatives.

Sentiment

The general sentiment around SB1221 appears to be positive, as it is viewed as a constructive measure aimed at promoting fiscal responsibility among municipalities. Lawmakers supporting the bill highlight its potential to enhance transparency, which benefits citizens by ensuring that local governments are held accountable for tax revenue usage. However, there are concerns from some local officials who might view the reporting requirements as an additional bureaucratic burden, potentially diverting resources away from other important local functions.

Contention

Notable points of contention regarding SB1221 include the balance between local autonomy and state oversight. While supporters advocate for increased transparency, opponents of the bill may argue that such reporting requirements could infringe upon local governments' independence to manage their finances. Additionally, the bill does not specify how municipalities should allocate their resources, leading to potential debates about the effectiveness of mandated reporting without corresponding guidelines on fund utilization.

Companion Bills

TX HB3280

Identical Relating to an annual report submitted to the comptroller by a municipality that imposes certain hotel occupancy taxes.

Previously Filed As

TX SB942

Relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

TX SB1136

Relating to the use of municipal hotel occupancy tax revenue by certain municipalities.

TX SB440

Relating to the use by certain municipalities of hotel occupancy tax revenue to improve or expand certain airports.

TX SB799

Relating to the authority of certain counties to impose a hotel occupancy tax.

Similar Bills

No similar bills found.