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2 Document(s) [ Subject: Hotel occupancy taxes ]
Committee: | House Ways and Means | |
Title: | Interim Report | |
Subjects: | Hotel occupancy taxes | Local taxes | Natural gas industry | Oil industry | Property taxes | Sales taxes | School finance | Tax assessor-collectors | Water recycling | | |
Library Call Number: | L1836.86 W368 | |
Session: | 86th R.S. (2019) | |
Online version: | View report [120 pages File size: 2,061 kb] | |
Charges: | This report should address the charges below. | |
1. | Monitor the agencies and programs under the Committee's jurisdiction and oversee the implementation of relevant legislation passed by the 86th Legislature. Conduct active oversight of all associated rulemaking and other governmental actions taken to ensure intended legislative outcome of all legislation, including the following:
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2. | Study and consider possible methods of providing property tax relief, including potential sources of revenue that may be used to reduce or eliminate school district maintenance and operations property tax rates. | |
3. | Study the role of the local option sales and use tax, including: an analysis of the available uses for those taxes, specifically economic development agreements; the statewide distribution of local tax rates; the proportion of the local government budget supported by sales and use taxes; the application of consistent sales sourcing rules; and the impact of shifting from origin to destination sourcing. | |
4. | Evaluate the status of water recycling and reuse efforts in the oil and gas industry in Texas and elsewhere. Evaluate options for tax credits, deductions, or discounts to encourage recycling, treatment, or reuse of produced water from oil and gas production activities. Make recommendations on statutory or regulatory changes needed to promote recycling and reuse strategies for produced water. (Joint charge with the House Committee on Energy Resources) | |
5. | Review the use of third-party tax collection firms, including law firms and tax specialty firms, by governmental units. Evaluate what methods other states use to collect taxes. Determine whether the use of those firms is cost-effective for the taxing jurisdiction or if the tax collection efforts should be performed by the taxing units directly. | |
6. | Monitor the State Auditor's review of agencies and programs under the Committee's jurisdiction. The Chair shall seek input and periodic briefings on completed audits for the 2019 and 2020 fiscal years and bring forth pertinent issues for full committee consideration | |
Committee: | Senate Natural Resources and Economic Development | |
Title: | Interim Report | |
Subjects: | Economy | Environmental protection | Hotel occupancy taxes | Natural disasters | Rules and regulations | Solid waste disposal | | |
Library Call Number: | L1836.85 N219E | |
Session: | 85th R.S. (2017) | |
Online version: | View report [87 pages] | |
Charges: | This report should address the charges below. | |
1. | Hotel Occupancy Taxes: Study and make recommendations regarding the collection and use of hotel occupancy taxes to increase transparency in the imposition, rate, and use of such taxes. | |
2. | Regulatory Barriers: Identify options to maintain our state's competitive advantage and make recommendations to remove or reduce administrative or regulatory barriers hindering economic growth, including permitting or registration requirements and fees. | |
3. | Environmental Safety: Study the strategies and best practices for ensuring environmental safety during maintenance, startup, and shutdown activities due to emergencies. Recommend actions to improve safety without compromising compliance or penalizing good actors. | |
4. | Waste Disposal Regulation: Study the permitting and compliance processes for waste disposal and processing, including evaluating the criteria for approval, denial, and application return. Make recommendations for improving and streamlining the permitting and compliance processes while maximizing public participation for effective outreach and education. Review the allocation of the Municipal Solid Waste disposal fees and make recommendations regarding allocation methods to adequately support existing programs. | |
5. | Monitoring: Conduct legislative oversight and monitoring of the agencies and programs under the committee's jurisdiction and the implementation of relevant legislation passed by the 85th Legislature, including: • Texas Railroad Commission Sunset and funding; • Environmental Regulatory and Legal Primacy; and • The effectiveness of emission reductions recognized from the Texas Emissions Reduction Program (TERP) and grant flexibility. |
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