Texas 2023 - 88th Regular

Texas House Bill HB2711

Filed
2/23/23  
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

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

Impact

The discussions surrounding HB 2711 highlight a range of perspectives. Proponents see this bill as a way to bolster local financing capabilities and enhance tourism by allowing counties to manage their own tax rates and regulatory environment surrounding hotel occupancy taxes. However, some critics express concerns about the potential for inconsistent tax rates between counties, which could complicate the travel and tourism landscape in the state.

Summary

House Bill 2711 aims to clarify and expand the authority of certain counties to impose a hotel occupancy tax. The bill specifies the applicability of this tax and sets conditions around the rates that can be charged in particular counties. The intention behind this legislation is to provide counties with increased flexibility in generating revenue through hotel taxes, thereby supporting local economic initiatives and tourism efforts. Potential fiscal impacts include changes in revenue collection for the affected counties, which may lead to enhanced funding for community projects and services.

Contention

If passed, HB 2711 could significantly impact how counties are able to levy and manage hotel occupancy taxes. The bill would empower local governments to better tailor their tax strategies in relation to their specific economic conditions, potentially leading to a more competitive environment for attracting visitors. This change carries implications for local businesses, as varying tax rates could affect pricing and demand within the hospitality sector.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 352. County Hotel Occupancy Taxes
    • Section: 002
    • Section: 003
    • Section: 002

Companion Bills

TX SB1809

Identical 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.