HBA-SEP H.B. 2982 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2982
By: Corte
Ways & Means
3/30/2001
Introduced



BACKGROUND AND PURPOSE 

The Local Government Code requires each bill or other receipt for a hotel
charge subject to a hotel occupancy tax to contain a statement in a
conspicuous location stating the tax entity and the rate of tax. However,
this requirement does not appear in provisions regarding county or
municipal hotel occupancy tax under the Tax Code.  This omission in the Tax
Code can lead to confusion on the part of hotel or motel customers
regarding which entity is responsible for assessing a particular tax on an
individual bill or receipt. House Bill 2982 adds this requirement to the
Tax Code. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Bill 2982 amends the Tax Code to require each bill or other receipt
for a hotel charge subject to a state, county, or municipal hotel occupancy
tax to contain a statement in a conspicuous location stating the taxing
entity and the rate of tax.    

EFFECTIVE DATE

September 1, 2001.