BILL ANALYSIS Senate Research Center S.B. 686 By: Uresti Natural Resources & Economic Development 5/25/2017 Enrolled AUTHOR'S / SPONSOR'S STATEMENT OF INTENT S.B. 686 addresses a drafting error in Chapter 352 (County Hotel Occupancy Taxes), Tax Code, in order to give Real County the authority to impose a hotel occupancy tax. Currently, Section 352.002(a)(16), Tax Code, describes the county as having "two incorporated municipalitieslocated on the Frio River." However, only one of Real County's two incorporated municipalities is located on the Frio River. The existing language thus fails to allow Real County to set a hotel occupancy tax as was originally intended. S.B. 686 corrects this oversight by amending the tax code such that it accurately describes Real County as having "two incorporated municipalitiesat least one of which is located on the Frio River." (Original Authors / Sponsors Statement of Intent) S.B. 686 amends current law relating to the authority of certain counties to impose a 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(a), Tax Code, to authorize the commissioners court of a county with a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a certain population, at least one of which is located on the Frio River, to impose a tax on a person who takes certain actions to pay for the use or possession, or for the right to the use or possession, of a hotel room meeting certain criteria. SECTION 2. Effective date: upon passage or September 1, 2017.
BILL ANALYSIS
Senate Research Center S.B. 686
By: Uresti
Natural Resources & Economic Development
5/25/2017
Enrolled
Senate Research Center
S.B. 686
By: Uresti
Natural Resources & Economic Development
5/25/2017
Enrolled
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
S.B. 686 addresses a drafting error in Chapter 352 (County Hotel Occupancy Taxes), Tax Code, in order to give Real County the authority to impose a hotel occupancy tax.
Currently, Section 352.002(a)(16), Tax Code, describes the county as having "two incorporated municipalitieslocated on the Frio River." However, only one of Real County's two incorporated municipalities is located on the Frio River. The existing language thus fails to allow Real County to set a hotel occupancy tax as was originally intended.
S.B. 686 corrects this oversight by amending the tax code such that it accurately describes Real County as having "two incorporated municipalitiesat least one of which is located on the Frio River." (Original Authors / Sponsors Statement of Intent)
S.B. 686 amends current law relating to the authority of certain counties to impose a 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(a), Tax Code, to authorize the commissioners court of a county with a population of 25,000 or less, whose territory is less than 750 square miles, and that has two incorporated municipalities, each with a certain population, at least one of which is located on the Frio River, to impose a tax on a person who takes certain actions to pay for the use or possession, or for the right to the use or possession, of a hotel room meeting certain criteria.
SECTION 2. Effective date: upon passage or September 1, 2017.