Bill
SB 1221
85(R) - 2017
Senate Natural Resources & Economic Development
House Ways & Means
Senate Natural Resources & Economic Development
House Ways & Means
Municipalities
Taxation
Vote Recommendation
Yes
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Neutral
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Neutral
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Neutral
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Positive
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Neutral
Author(s)
Kirk Watson
Co-Author(s)
Brandon Creighton
Sponsor(s)
Gina Hinojosa
Bill Caption
Relating to an annual report submitted to the comptroller by a municipality that imposes certain hotel occupancy taxes.
Fiscal Notes
No significant fiscal implication to the State is anticipated.
Bill Analysis
Under current law, certain municipalities are authorized to impose hotel occupancy taxes. SB 1221 would require municipalities that impose such taxes to submit an annual report to the comptroller outlining the tax rate, tax revenue, and the amount and percentage of revenue allocated to promote tourism and the convention and hotel industry.
Vote Recommendation Notes
We oppose the levying of hotel occupancy taxes for the purpose of economic development. To the extent that such taxes are levied for those purposes, we certainly support transparency in their collection and distribution. This bill supports the principle of limited government by improving transparency and accountability with respect to the imposition and allocation of revenue generated by municipal hotel occupancy taxes. For this reason, we support SB 1221.
Organizations Supporting
Texas Hotel and Lodging Association
Texas Travel Industry Association
Organizations Opposed
City of El Paso
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