LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 21, 2009 TO: Honorable Allan Ritter, Chair, House Committee on Natural Resources FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe and Comal Rivers.), Committee Report 1st House, Substituted No significant fiscal implication to the State is anticipated. The portion of the bill that would have a fiscal impact on a governmental entity would exempt these persons from paying the state hotel occupancy tax in certain recreational districts: employees of the United State government conducting official business in the district or persons occupying lodging on which the state hotel occupancy tax would otherwise be imposed if those persons were staying in the lodging because of evacuation from their home in the event of an emergency and the state has temporarily suspended collection of the tax. The revenue loss would depend on the frequency in which these situations would occur and for what duration; however, because of the limited location, it is anticipated that the fiscal impact to the state would not be significant. Local Government Impact Because the bill would not have statewide impact on units of local government of the same type or class, no comment from this office is required by the rules of the House/Senate as to its probable fiscal implication on units of local government. Source Agencies: LBB Staff: JOB, SZ, DB, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 21, 2009
TO: Honorable Allan Ritter, Chair, House Committee on Natural Resources FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe and Comal Rivers.), Committee Report 1st House, Substituted
TO: Honorable Allan Ritter, Chair, House Committee on Natural Resources
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe and Comal Rivers.), Committee Report 1st House, Substituted
Honorable Allan Ritter, Chair, House Committee on Natural Resources
Honorable Allan Ritter, Chair, House Committee on Natural Resources
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe and Comal Rivers.), Committee Report 1st House, Substituted
HB2608 by Miller, Doug (Relating to the powers of a recreational district board in a county with frontage on the Guadalupe and Comal Rivers.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The portion of the bill that would have a fiscal impact on a governmental entity would exempt these persons from paying the state hotel occupancy tax in certain recreational districts: employees of the United State government conducting official business in the district or persons occupying lodging on which the state hotel occupancy tax would otherwise be imposed if those persons were staying in the lodging because of evacuation from their home in the event of an emergency and the state has temporarily suspended collection of the tax. The revenue loss would depend on the frequency in which these situations would occur and for what duration; however, because of the limited location, it is anticipated that the fiscal impact to the state would not be significant.
The portion of the bill that would have a fiscal impact on a governmental entity would exempt these persons from paying the state hotel occupancy tax in certain recreational districts: employees of the United State government conducting official business in the district or persons occupying lodging on which the state hotel occupancy tax would otherwise be imposed if those persons were staying in the lodging because of evacuation from their home in the event of an emergency and the state has temporarily suspended collection of the tax.
The revenue loss would depend on the frequency in which these situations would occur and for what duration; however, because of the limited location, it is anticipated that the fiscal impact to the state would not be significant.
Local Government Impact
Because the bill would not have statewide impact on units of local government of the same type or class, no comment from this office is required by the rules of the House/Senate as to its probable fiscal implication on units of local government.
Source Agencies:
LBB Staff: JOB, SZ, DB, SD
JOB, SZ, DB, SD