Texas 2023 - 88th Regular

Texas House Bill HB1410

Filed
1/18/23  
Out of House Committee
4/19/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

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

Impact

The implementation of HB1410 would notably affect counties wishing to leverage tourism as a means of stimulating their local economies. Identification of certain counties based on specific criteria for imposing such taxes indicates a tailored approach to local governance. The bill's provisions allowing for such taxation could enhance funding for projects related to tourism, public services, and other community developments, thereby modernizing the fiscal capabilities of these regions.

Summary

House Bill 1410 aims to grant specific counties in Texas the authority to impose a hotel occupancy tax. This legislation identifies various counties based on population and geographic criteria, allowing them to adopt a hotel occupancy tax under certain conditions. The bill is geared towards providing local governments with a new revenue stream, potentially benefiting economic development initiatives and tourism promotion within these regions. By altering the existing tax code, HB1410 reflects the ongoing discussion regarding the balance of taxation authority between state and local governments.

Sentiment

The overall sentiment regarding HB1410 appears supportive among local officials who view the hotel occupancy tax as a means to increase financial resources without placing additional burdens on local residents. However, there are concerns about the potential implications for businesses within those counties, especially in terms of how increased taxation might affect tourism rates and competitiveness. The discussion suggests a foundation of optimism tempered by caution regarding economic impacts.

Contention

Notable points of contention surrounding the bill include the fairness of imposing a new tax in certain counties while possibly exempting others. Critics may argue that imposing such a tax could lead to inequities among counties, particularly if the additional revenues are not equally distributed or used effectively. Furthermore, there is the concern that a new hotel occupancy tax may dissuade tourists—especially during competitive travel seasons—due to increased accommodation costs, thus stunting the economic growth intended by the legislation.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 352. County Hotel Occupancy Taxes
    • Section: 002
    • Section: 002
    • Section: 002

Companion Bills

No companion bills found.

Previously Filed As

TX HB4836

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

TX HB2345

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

TX HB1634

Relating to the imposition, rate, and use of revenue derived from certain local hotel occupancy taxes; authorizing the imposition of a tax.

TX HB1633

Relating to the imposition and rate of the county hotel occupancy tax in certain counties; authorizing the imposition of a tax.

TX HB3565

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

TX HB2959

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

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 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.

Similar Bills

No similar bills found.