SB 1221

85(R) - 2017
Senate Natural Resources & Economic Development
House Ways & Means
Senate Natural Resources & Economic Development
House Ways & Means

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Kirk Watson


Brandon Creighton


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