Bill Caption

Relating to the authority of certain counties to impose a hotel occupancy tax.

Fiscal Notes

Bill Analysis

Under current law, a list of certain counties are allowed to impose a hotel occupancy tax. SB 799 would adjust the eligibility requirements for El Paso county to account for their population growth.

Vote Recommendation Notes

Texas Action opposes this bill. SB 799 violates our principles of limited government, individual liberty, and free markets because the hotel occupancy tax distorts the free market by favoring certain businesses over others, raises prices on consumers, and encourages government spending. Even though the purpose of this bill is to allow a city which is already imposing and collecting the tax to continue to do so, we believe this should be seen as an opportunity to begin removing the tax altogether. In our view, the hotel occupancy tax should be abolished in its entirety. For these reasons we oppose SB 799.