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Relating to an annual report submitted to the comptroller by a
county that imposes certain hotel occupancy taxes.
No significant fiscal implication to the State is anticipated.
Texas Action supports SB 1319 on the basis of limited government and transparency. The legislature and the general public have a right to know what tax rates and revenue is being collected from these taxes, and requiring this information in the annual report to the comptroller protects these rights. Each dollar spent by visitors to hotel and occupancy taxes is a dollar that could be better spent at a local restaurant, shop, or business. A good next step would be to know exactly what this revenue is paying for to determine the efficiency and impact of these taxes on local communities.