Legislative Blog

J.B. Williams, J.D.

3 bills that modify the Tax Code

A Blog about 88th Legislature Laws

A Bit of Background

The following backgrounds help summarize the author's views on both the general topic: Texas and more specifically 88th Legislature Laws as it relates to that topic.

Brief Summary of Texas

Texas is truly a Republic. There are a multitude of items that to modify the state constitution must be modified. So there are times when Constitutional amendments are on the voting ballots. While I sometimes abhor the wording, the concept that all of those legally able to vote in Texas must vote on the change is a good one. And bills in Texas are generally short, making it easier for everyone to understand.

Summary of 88th Legislature Laws

The blogs here will discuss the laws passed by Congress and signed into law, as well as those, passed by Congress and approved by the voters to become law. There are a multitude of laws and each time I post blogs I will notate here the current effective date if it is different from prior blogs. I am currently posting bills that took effect immediately - those bills total 336. I am currently posting regarding larger bills, so each blog covers a single bill.

Blog Summary

HB 1689 - Those required to withhold in a system using electronic tax administration system shall be permitted to keep 1% for their costs in collecting.

HB 1911 - Adds 2 new groups of individuals whose home address information is considered confidential

HB 2497 - Funds can be used for construction or expansion of recreational facilities but tracking needs to be made post completion.

3 bills that modify the Tax Code

Published: 2024-07-11

HB 1689

Use of county hotel occupancy tax revenue for electronic tax administration system

A county may use an electronic tax administration system. A county shall permit a person required to collect the tax and pay it to the county to withhold not more than 1% of the tax collected if a electronic tax administration system is used. This is to permit the person required to collect the tax to be reimbursed the cost of collecting the tax. This amount may be forfeited if they fail to pay or report the tax to the county.

A county may spend not more than the lesser of 2% or $75,000 of revenue to create, maintain, operate, and administer an electronic tax administration system. These funds may not be used to conduct an audit. And a county may contract with a third party to create, maintain, operate, and administer an electronic tax administration system.

HB 1911

Confidentiality of certain home address information in ad valorem tax appraisal records

This section applies to the following (those underlined are newly added):

1. current or former peace officer, and the spouse or surviving spouse;
2. the adult child of a current peace officer;
3. current or honorably retired county jailer;
4. employee of the Texas Department of Criminal Justice;
5. a commissioner security officer;
6. a individual that shows they, the individual child, or a person in their household is a victim of family violence by providing
   1. a copy of a protective order issued under the Family Code or a magistrate's order for emergency protection under the code of Criminal Procedure;
   2. other independent documentary evidence to show they are the victim of family violence;
7. an individual that shows they, their child, or a person in their household is a victim of sexual assault or abuse, stalking, or trafficking of persons by providing
   1. a protective order under the Code of Criminal Procedure;
   2. other independent documentary evidence necessary to show the above;
8. a participant in the address confidentiality program admnistered by the attorney general;
9. a federal judge, federal bankruptcy judge, a marshal of the US Marshals service, a state judge, or a family member of one of them;
10. a current or former district attorney, criminal district attorney, or county or municipal attorney whose jurisdiction includes criminal law or child protective services;
11. a current or former employee of a district attorney, criminal district attorney, or county or municipal attorney whose jurisdiction includes any criminal law or child protective services;
12. an officer or employee of a community supervision and corrections department;
13. a criminal investigator of the US;
14. a current or honorably retired police officer or inspector of the US Federal Protective Services;
15. a current or former US attorney, assistant US attorney, federal public defender and the spouse and child of the attorney or public defender;
16. a current or former employee of the office of the attorney general who is or was assigned to a division involved in law enforcement;
17. a medical examiner or person who performs forensic analysis or testing for Texas or one or more political subdivisions of Texas;
18. a current or former member of the US armed forces who has served in an area the US President has designated as engage in combat;
19. a current or former employee of the Texas Juvenile Justice Department or the predecessors in function;
20. a current or form juvenile probation or supervision officer certified by the Texas Juvenile Justice Department, or the predecessors in function;
21. a current or former employee of a juvenile justice program or facility;
22. a current or former employee of the Texas Civil Commitment Office or the predecessor in function;
23. a current or former employee of a federal judge or state judge;
24. a current or former child protective services caseworker, adult protective service caseworker, or investigator for the Department of Family and Protective Services, or a current or former employee of a department contractor performing child protective services caseworker, adult protective services caseworker, or investigator functions on the contractors behalf;
25. an elected public officer;
26. a firefighter or volunteer firefighter or emergency medical services personnel;
27. a current or former employee or contract staff member of a university health care provider at a corrections facility operated by the Texas Department of Criminal Justice or the Texas Juvenile Justice Department;
28. a current or former attorney for the Department of Family and Protective Services

HB 2497

Use of municipal hotel occupancy tax revenue by certain municipalities

This section applies only to a municipality that is a county seat of a county that borders the Gulf of Mexico and through which the Colorado River flows.

To promote tourism and the convention and hotel industry, the municipality may use the hotel occupancy tax to construct and expand recreational/sports facilities and fields owned by itself or another government entity; and operate recreational/sports facilities owned by itself or other government entity. If they do so, they must:

1. determine the amount of hotel occupancy tax revenue generated for the municipality by activity attributable to the events held at the recreational facilities for 5 years after construction or expansion is complete;
2. they may not spend the occupancy tax for this purpose in an amount that exceeds the amount the hotel revenue attributable to the construction or expansion; and
3. they shall reimburse the municipalities general fund for any expenditure in excess of the amount attributable to the construction or expansion;

There are rules about not reducing the revenue for 36 months after doing so as well.

 

J.B. Williams, J.D.

4,312 federal laws were passed from 1995 through December 2016.
Along with 88,819 federal rules and regulations.