Texas 2019 - 86th Regular

Texas House Bill HB2272

Caption

Relating to the county hotel occupancy tax rate in certain counties.

Impact

The passing of HB 2272 significantly impacts the financial landscape of local governments as it permits counties to adjust their hotel tax rates based on external factors such as tourism demand and competition from nearby regions. By allowing higher tax rates in specific counties, this bill can enhance the revenue streams for local governments, which may subsequently fund tourism-related infrastructure, events, and services, leading to improved local economies. However, it could create a disparity between counties that can capitalize on this provision and those that cannot, thus raising discussions about equity among different regions in Texas.

Summary

House Bill 2272 pertains to the regulation of the hotel occupancy tax rate specifically in certain counties within Texas. The bill modifies Section 352.003(c) of the Texas Tax Code, imposing a cap on hotel occupancy taxes in counties without municipalities. This modification allows counties that have a population of 10,000 or more and that border the United Mexican States, as well as those conforming to certain geographical criteria, to exceed the previously established four percent tax limit. This legislative change is intended to provide more operational flexibility for counties engaged in tourism management.

Sentiment

The sentiment around HB 2272 appears to be generally positive among supporters who believe that enabling local governments to adjust tax rates in accordance with market conditions will foster economic growth. Tourism stakeholders, including hoteliers and local business owners, were likely in favor of the new provisions. On the other hand, some legislators and advocacy groups have raised concerns about the potential for increased taxation burdens on travelers, which they argue could deter tourism in certain areas, highlighting a divide between proponents of local tax autonomy and critics wary of overreach.

Contention

Notable points of contention surrounding HB 2272 include the potential for higher hotel occupancy taxes and the implications for tourism competitiveness in bordering counties versus other regions. Supporters argue that this flexibility is crucial for attracting visitors and enhancing local amenities, while opponents fear that increased tax rates might drive tourists away and create an uneven playing field among counties with varying tourism potential. The debate encapsulates larger questions about local control versus state regulations in adapting to the economic needs of communities across Texas.

Companion Bills

No companion bills found.

Previously Filed As

TX HB3235

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

TX HB1410

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

TX SB1809

Relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

TX HB2711

Relating to the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

TX HB3453

Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

TX SB1208

Relating to the hotel occupancy tax imposed by certain rural counties and by municipalities located in those counties and to the use of revenue from that tax.

TX HB3055

Relating to the purposes for which certain counties may use county hotel occupancy tax revenue.

TX HB3727

Relating to municipal and county hotel occupancy taxes.

TX HB5178

Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability of that tax in certain counties.

TX HB5105

Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.

Similar Bills

No similar bills found.