Bill: HB 2871, 85(R) - 2017

Bill Caption

Relating to the use of county hotel occupancy taxes by certain counties.

Fiscal Notes

From the LBB: no fiscal implication to the state is anticipated.

Bill Analysis

Current law states that a county without a municipality may dedicate the revenue derived from the hotel occupancy tax for use to promote tourism and the convention and hotel industry by acquisition of sites of convention center facilities, furnishing facilities for convention registrants, and promotion of major art forms.

 

HB 2871 would amend the Tax Code to allow counties that own an airport additional options to use revenue from the hotel occupancy tax to include general improvement to encourage tourism and improvement to county airports.

Vote Recommendation Notes

While we usually oppose hotel occupancy tax bills, HB 2871 would not create a new hotel occupancy tax, increase the rate of an existing tax, or direct revenues to the explicit private benefit of private industry. So long as a county is collecting such a tax, we have no objection to the tax revenue being used to improve a county owned airport. For these reasons we remain neutral. 

Source URL (retrieved on 04/18/2024 10:04 PM): http://reports.texasaction.com/bill/85r/hb2871?print_view=true