Bill Caption

Fiscal Notes

Bill Analysis

This is a bracketed bill. SB 2056 would allow the City of Brownfield to use all or any portion of the revenue from the municipal hotel occupancy tax to maintain, enhance, or upgrade a sports facility or field. The municipality would be required to own the sports facilities or fields, and that the facilities and fields must have been used in the preceding year a combined total of 10 times for district, state, regional or national sports tournaments. This bill would provide requirements for future amounts of municipal hotel tax revenue used for that purpose.

Vote Recommendation Notes

The hotel occupancy tax, however well-intentioned it is, distorts the free market by favoring certain businesses over others, raising prices on all consumers, and encouraging government spending to boost an industry which is already considerably healthy. This violates our principles of limited government, individual liberty, and free markets, so for these reasons, we oppose this legislation.